RECOMMENDATION(S):
DENY the claims filed by T-Mobile West LLC, Sprint Telephony PCS, LP, Sprint Communications Company, LP, SFPP, L.P., and Lumen Technologies (formerly Level 3 Communications, LLC) in the total amount of $696,332.28, plus interest, in unitary property taxes paid for tax year 2017/18.
FISCAL IMPACT:
No fiscal impact.
BACKGROUND:
T-Mobile West LLC, Sprint Telephony PCS, LP, Sprint Communications Company, SFPP, L.P., and Lumen Technologies, Inc. (collectively, “Claimants”) have filed claims for refund of property taxes against the County and a number of other counties, essentially alleging that the statutory formula used to calculate their property tax rate violates the California Constitution.
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