1 BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 2 450 N STREET 3 SACRAMENTO, CALIFORNIA 4 5 6 7 REPORTER'S TRANSCRIPT 8 DECEMBER 14, 2010 9 10 ITEM H10 11 LEGAL APPEALS PROPERTY TAX MATTERS 12 13 14 15 16 17 18 19 20 Reported by: Juli Price Jackson 21 No. CSR 5214 22 23 24 25 26 27 28 1 1 2 P R E S E N T 3 4 For the Board Betty T. Yee of Equalization: Chair 5 Jerome E. Horton 6 Vice-Chair 7 Barbara Alby Acting Member 8 Michelle Steel 9 Member 10 Diane G. Olson 11 Chief, Board Proceedings Division 12 13 14 ---oOo--- 15 16 17 18 19 20 21 22 23 24 25 26 27 28 2 1 450 N STREET 2 SACRAMENTO, CALIFORNIA 3 DECEMBER 14, 2010 4 ---oOo--- 5 MS. YEE: Next item is item H10, let's see, 6 desire of the Members? 7 Any -- these are all constitutional functions 8 as well, with Deputy Controller Mandel not 9 participating. 10 Any other notices of nonparticipation? 11 MS. STEEL: Sub item 3, Elk Hills Power, LLC. 12 MS. YEE: Okay. 13 MS. STEEL: Due to potential financial 14 conflict. 15 MS. YEE: Okay. Any others? 16 MS. ALBY: I think we need to separate these. 17 MS. YEE: Okay. Do you want to do them 18 individually? Do you want to group them? How do you -- 19 MS. ALBY: Let me look. 20 MS. YEE: I think we can group these. 21 Let's see, I'm looking at sub items 1, 3, 4, 5, 22 6, 7 and 8 are all the matters related to the emission 23 reduction credits, if you want to take them up together? 24 MS. ALBY: Let's do that. 25 ---o0o--- 26 H10-1 San Diego Gas & Electric Company 27 H10-3 Elk Hills Power, LLC 28 H10-4 Delta Energy Center, LLC 3 1 H10-5 Pastoria Energy Facility 2 H10-6 Calpine Construction Finance, Company, LP 3 H10-7 Metcalf Energy Center, LLC 4 H10-8 Otay Mesa Generating Company, LLC 5 ---o0o--- 6 MS. YEE: Okay. So, sub item 1, San Diego Gas 7 & Electric Company; sub item 3, Elk Hills Power, for 8 which Ms. Steel is not participating; delta Energy 9 Center, sub item 4, LLC; sub item 5, Pastoria Energy 10 Center, LLC; sub item 6, Calpine Construction Finance 11 Company, LP; sub item 7, Metcalf Energy Center, LLC; 12 sub item 8, Otay Mesa Generating Company, LLC, all 13 relate to the application of the emission reduction 14 credits. 15 May I have a motion? 16 I will move the staff recommendation on those. 17 Is there a second? 18 MR. HORTON: Second. 19 MS. YEE: Second by Mr. Horton. 20 Discussion? 21 Objection? 22 MS. ALBY: Yes, objection. 23 MS. STEEL: Objection. 24 MS. YEE: Okay, please call the roll. 25 MS. OLSON: Madam Chair? 26 MS. YEE: Aye. 27 MS. OLSON: Ms. Alby? 28 MS. ALBY: No. 4 1 MS. OLSON: Ms. Steel? 2 MS. STEEL: No. 3 MS. OLSON: Mr. Horton? 4 MR. HORTON: Aye. 5 MS. OLSON: Motion fails. 6 MS. YEE: Okay, we'll put these over. 7 ---o0o--- 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 5 1 H10-2 Pacific Bell Telephone Company. 2 ---o0o--- 3 MS. YEE: Okay, then we have, let's see, sub 4 item 2, Pacific Bell Telephone Company. Is there a 5 motion? 6 I'll move to adopt staff recommendation. 7 MS. ALBY: Second. 8 MS. YEE: Okay, second by Ms. Alby. 9 With Ms. Mandel not participating, without 10 objection, that motion carries. 11 ---o0o--- 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 6 1 H10-9 Los Esteros Critical Energy Facility, LLC 2 ---o0o--- 3 MS. YEE: Next item would be-sub item 9, Los 4 Esteros Critical Energy Facility, LLC, may I have a 5 motion? 6 MR. HORTON: Move to adopt staff 7 recommendation. 8 MS. YEE: Okay, motion by Mr. Horton to adopt 9 the staff recommendation. 10 Is there a second? 11 I will second that motion. 12 Discussion? 13 Objection? 14 MS. ALBY: Yes. 15 MS. YEE: Okay, please call the roll. 16 MS. OLSON: Madam Chair? 17 MS. YEE: Aye. 18 MS. OLSON: Ms. Alby? 19 MS. ALBY: No. 20 MS. OLSON: Ms. Steel? 21 MS. STEEL: No. 22 MS. OLSON: Mr. Horton? 23 MR. HORTON: Aye. 24 MS. OLSON: Motion fails. 25 MS. YEE: We'll put that one over as well. 26 ---o0o--- 27 28 7 1 H10-10 AT&T Communications, Incorporated 2 ---o0o--- 3 MS. YEE: Then we are on sub item 10, AT&T 4 Communications, Incorporated. Is there a motion? 5 MR. HORTON: Move to adopt staff 6 recommendation. 7 MS. YEE: Okay, AT&T Communications, 8 Incorporated, motion by Mr. Horton to adopt the staff 9 recommendation. 10 Is there a second? 11 MS. ALBY: Second. 12 MS. YEE: Second by Ms. Alby. 13 Discussion? 14 Without objection, Ms. Mandel not 15 participating, that motion carries. 16 ---o0o--- 17 18 19 20 21 22 23 24 25 26 27 28 8 1 H10-11 AT&T Mobility, LLC. 2 ---o0o--- 3 MS. YEE: Sub item 11, AT&T Mobility, LLC, may 4 I have a motion? 5 MR. HORTON: Move to adopt staff 6 recommendation. 7 MS. YEE: Okay, motion by Mr. Horton to adopt 8 the staff recommendation. 9 Is there a second? 10 MS. STEEL: Second. 11 MS. ALBY: Second. 12 MS. YEE: Second by Ms. Steel. 13 Discussion? 14 Without objection, Ms. Mandel not 15 participating, that motion carries. 16 ---o0o--- 17 18 19 20 21 22 23 24 25 26 27 28 9 1 H10-12 Covad Communications Company 2 ---o0o--- 3 MS. YEE: Sub item 12, Covad Communications 4 Company, move to adopt staff recommendation. 5 MS. STEEL: Second. 6 MS. YEE: Okay. Motion by Mr. Horton, second 7 by Ms. Steel. 8 Without objection, Ms. Mandel not 9 participating, that motion carries. 10 ---o0o--- 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 10 1 H10-13 CBeyond Communications, LLC 2 ---o0o--- 3 MS. YEE: Sub item 13. 4 MR. HORTON: Move to adopt staff 5 recommendation. 6 MS. ALBY: Second. 7 MS. STEEL: Second. 8 MS. YEE: CBeyond Communications, LLC, was 9 there something late that came in on this or am I 10 imagining something? 11 MR. AMBROSE: I haven't seen anything. 12 MS. YEE: Not this one? Okay. 13 Motion by Mr. Horton to adopt the staff 14 recommendation. 15 Is there a second? 16 MS. STEEL: Two people did second already. 17 MS. ALBY: Second second. 18 MS. YEE: Was there? I'm sorry. 19 MS. ALBY: I'm giving you a second second. 20 MS. YEE: Thank you. 21 Okay, double seconds. 22 Okay, so, we have a motion by Mr. Horton, 23 second by Ms. Alby. 24 Ms. Mandel not participating, without 25 objection, that motion carries. 26 MR. HORTON: Great if it was ice cream. 27 ---o0o--- 28 11 1 H10-14 MetroPCS California/Florida, Inc. 2 ---o0o--- 3 MS. YEE: Sub item 14, MetroPCS 4 California/Florida, Incorporated, is there a motion? 5 MR. HORTON: Move to adopt staff 6 recommendation. 7 MS. YEE: Okay, motion by adopt the staff 8 recommendation. Is there a second? 9 Chair will second that motion. 10 Discussion? 11 MS. STEEL: I want to abate the penalty because 12 they changed the tax -- actually, accountant, and they 13 have a new person and old person made the mistake. 14 So, can I substitute motion, abate the penalty 15 and staff recommendation. 16 MS. YEE: Okay, we have a motion to adopt the 17 staff recommendation. Let's dispense with that motion. 18 Please call the roll. 19 MS. OLSON: Madam Chair? 20 MS. YEE: Aye. 21 MS. OLSON. Ms. Steel? 22 MS. STEEL: No. 23 MS. OLSON: Ms. Alby? 24 MS. ALBY: No. 25 MS. OLSON: Mr. Horton? 26 MR. HORTON: Aye. 27 MS. OLSON: Motion fails. 28 MS. YEE: Okay, I think we're going to be 12 1 deadlocked on this, Members. We'll put this one over. 2 ---o0o--- 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 13 1 H10-15 BT Americas, Inc. 2 ---o0o--- 3 MS. YEE: Okay, next item is sub item 15, BT 4 Americas, Incorporated. May I have a motion, please? 5 I'll move to adopt the staff recommendation. 6 Is there a second? 7 MR. HORTON: Second. 8 MS. YEE: Second by Mr. Horton. 9 Discussion? Objection? 10 MS. ALBY: Yes. 11 MS. YEE: Okay, please call the roll. 12 MS. OLSON: Madam Chair? 13 MS. YEE: Aye. 14 MS. OLSON: Ms. Steel? 15 Ms. Alby, I am sorry. 16 MS. ALBY: No. 17 MS. OLSON: Ms. Steel? 18 MS. STEEL: Aye. 19 MS. OLSON: Mr. Horton? 20 MR. HORTON: Aye. 21 MS. OLSON: Motion carries. 22 ---o0o--- 23 24 25 26 27 28 14 1 H10-16 Pacific Bell Telephone Company 2 ---o0o--- 3 MS. YEE: Okay. Last sub item in this item, 4 sub item 16, Pacific Bell Telephone Company, is there a 5 motion? 6 MR. HORTON: Move to adopt staff 7 recommendation. 8 MS. YEE: Motion by Mr. Horton to adopt the 9 staff recommendation. 10 The Chair will second that motion. 11 Discussion? 12 Objection? 13 Hearing none, that motion carries. 14 ---o0o--- 15 16 17 18 19 20 21 22 23 24 25 26 27 28 15 1 REPORTER'S CERTIFICATE. 2 3 State of California ) 4 ) ss 5 County of Sacramento ) 6 7 I, JULI PRICE JACKSON, Hearing Reporter for the 8 California State Board of Equalization certify that on 9 DECEMBER 14, 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 pages 1 13 through 15 constitute a complete and accurate 14 transcription of the shorthand writing. 15 16 Dated: December 30, 2010 17 18 19 ____________________________ 20 JULI PRICE JACKSON 21 Hearing Reporter 22 23 24 25 26 27 28 16