BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 450 N Street, Room 121 Sacramento, California REPORTER'S TRANSCRIPT JANUARY 26, 2010 ITEM F1 PUBLIC HEARINGS Reported by: Beverly D. Toms No. CSR 1662 1 1 2 P R E S E N T 3 4 For the Board Betty Yee of Equalization: Chair 5 Jerome E. Horton 6 Vice-Chair 7 Bill Leonard Member 8 Michelle Steel 9 Member 10 Marcy Jo Mandel Appearing for John 11 Chiang, State Controller (per Government Code 12 Section 7.9) 13 Diane Olson Chief, Board 14 Proceedings Division 15 Board of Equalization Staff: Bradley Heller 16 Legal Department 17 Ladeena Ford County Assessed Properties 18 Division 19 ---oOo--- 20 21 22 23 24 25 26 27 28 2 1 Sacramento, California 2 January 26, 2010 3 ---oOO--- 4 MS. OLSON: Our next item on the agenda is F1, 5 Property Tax Rules 192, Mandatory Audits; 193, Scope of 6 Audits; and 371, Significant Assessment Problems. 7 MS. YEE: Okay. Thank you very much. Good 8 morning, Mr. Heller. 9 MR. HELLER: Good morning, Madam Chair, Members 10 of the Board. As -- I'm Bradley Heller, and I'm here 11 with Ladeena Ford from the Board's County Assessed 12 Properties Division. And we're here to request the 13 Board's adoption of the proposed amendments to Property 14 Tax Rules 192, 193 and 194, which is -- excuse me, those 15 are not the correct numbers -- 192, 193 and 371. 16 MS. YEE: Okay. 17 MR. HELLER: And those amendments incorporate 18 recent amendments to Revenue and Taxation Code Section 19 469. 20 If there's any questions we'd be happy to 21 answer those. 22 MS. YEE: Okay. Thank you, Mr. Heller. 23 Questions, Members? 24 Hearing none, is there a motion? 25 MR. HORTON: So moved. 26 MS. STEEL: So moved. 27 MS. YEE: Okay. Motion by Mr. Horton, second 28 by Ms. Steel to adopt the proposed amendments. 3 1 Mr. Leonard. 2 MR. LEONARD: I assume no comments received. 3 MR. HELLER: No, we haven't received any 4 written comments. 5 MR. LEONARD: For the record. 6 MS. YEE: Great. Thank you. 7 Without objection, the amendments are adopted. 8 Thank you very much. 9 MR. HELLER: Thank you. 10 ---oOo--- 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 4 1 REPORTER'S CERTIFICATE. 2 3 State of California ) 4 ) ss 5 County of Sacramento ) 6 7 I, BEVERLY D. TOMS, Hearing Reporter for the 8 California State Board of Equalization certify that on 9 January 26, 2010 I recorded verbatim, in shorthand, to 10 the best of my ability, the proceedings in the 11 above-entitled hearing; that I transcribed the shorthand 12 writing into typewriting; and that the preceding 5 13 pages constitute a complete and accurate transcription 14 of the shorthand writing. 15 16 Dated: February 4, 2010. 17 18 19 20 ____________________________ 21 BEVERLY D. TOMS 22 Hearing Reporter 23 24 25 26 27 28 5 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 6