Agenda

Return

C. 57

To:	Board of Supervisors
From:	Robert Campbell, Auditor-Controller
Date:	November 17, 2015

Contra

Costa

County

Subject:

Property Tax Refund for Lafayette Christian Church

APPROVE	OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR	RECOMMENDATION OF BOARD COMMITTEE

Action of Board On: 11/17/2015

APPROVED AS RECOMMENDED

OTHER

Clerks Notes:

VOTE OF SUPERVISORS

AYE:

John Gioia, District I Supervisor
Candace Andersen, District II Supervisor
Mary N. Piepho, District III Supervisor
Karen Mitchoff, District IV Supervisor
Federal D. Glover, District V Supervisor

Contact:	Bobby Romero, 925-646-2225
cc:	Bob Campbell Elizabeth Verigin Hal Nahal Bobby Romero Marie Rulloda

I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the Board of Supervisors on the date shown.
ATTESTED: November 17, 2015
David Twa,

BY:	, Deputy

RECOMMENDATION(S):

AUTHORIZE and DIRECT the Auditor-Controller to refund monies to the Lafayette Christian Church paid for property taxes for the 2014-2015 tax year in the amount of $9,652.06 inclusive of interest, rather than $9,742.74 as previously ordered by the Board of Supervisors as item D.2 on the October 20, 2015 agenda.

FISCAL IMPACT:

The amount of interest paid to the Lafayette Christian Church on a property tax refund will be reduced by $90.68.

BACKGROUND:

On October 20, 2015, the Board of Supervisors approved the Lafayette Christian Church’s claim for refund of property taxes for the 2014-2015 tax year. The Board authorized and directed the Auditor-Controller to refund these monies and the interest on those monies accruing under Revenue and Taxation Code section 5151. The amount of interest on the refund was erroneously calculated under Revenue and Taxation Code section 5151(c)(1), which applies where an assessment application is filed or an assessor’s correction to the assessment roll is made. In this case, the applicable standard is set forth in Revenue and Taxation Code section 5151(c)(3), which provides that “the interest computation period shall commence on the date of filing a claim for refund or payment of the tax, whichever is later.” The interest due under Revenue and Taxation Code section 5151(c)(3) is $95.91, rather than $186.59, which was included in the previous board order. For this reason, the total refund of property taxes, including interest, to the Lafayette Christian Church for the 2014-2015 tax year should be $9,652.06, rather than $9,742.74 as previously ordered by the Board of Supervisors as item D.2 on the October 20, 2015 agenda.

CONSEQUENCE OF NEGATIVE ACTION:

Failure to take the recommended action will delay the Lafayette Christian Church from receiving its property tax refund.