Agenda

Return

C. 35

To:	Board of Supervisors
From:	Sharon L. Anderson, County Counsel
Date:	February 4, 2020

Contra

Costa

County

Subject:

APPROVAL OF CONTRACT FOR PROFESSIONAL SERVICES

APPROVE	OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR	RECOMMENDATION OF BOARD COMMITTEE

Action of Board On: 02/04/2020

APPROVED AS RECOMMENDED

OTHER

Clerks Notes:

VOTE OF SUPERVISORS

AYE:

John Gioia, District I Supervisor
Candace Andersen, District II Supervisor
Diane Burgis, District III Supervisor
Karen Mitchoff, District IV Supervisor
Federal D. Glover, District V Supervisor

Contact:	Kathleen S. Kizer, Deputy County Counsel, 925-335-1800
cc:	David Twa, County Administrator Robert Campbell, Auditor-Controller Peter Yu, Assessor's Office

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: February 4, 2020
David Twa,

BY:	, Deputy

RECOMMENDATION(S):

APPROVE AND AUTHORIZE the County Counsel, or designee, to execute, on behalf of the County, a contract with Baker & O'Brien, Inc., in an amount not to exceed $700,000 to provide refining industry analyses in connection with refinery property tax appeals, for the period from January 1, 2020 through December 31, 2020.

FISCAL IMPACT:

100% General Fund. The cost of this contract will be partially offset by revenue generated by Property Tax Administration Charges.

BACKGROUND:

Baker and O'Brien, Inc. is a consultant for refinery industry analyses, and provides the County with specialized consulting services with respect to the refining industry and refineries in defending actual and anticipated assessment appeals, which challenge the valuations of the taxable property of refineries in Contra Costa County. These appeals typically place several billion dollars of valuation in issue. Assistance is required because valuations of refineries are highly technical, requiring specialized knowledge that only industry experts have. The Assessor concurs with and supports this recommendation.

CONSEQUENCE OF NEGATIVE ACTION:

If the contract is not approved, there is a greatly increased possibility of very significant but presently unquantifiable impacts due to adverse decisions by the Assessment Appeals Board on large refinery valuation disputes.