1 BEFORE THE CALIFORNIA STATE BOARD OF EQUALIZATION 2 450 N STREET 3 SACRAMENTO, CALIFORNIA 4 5 6 7 REPORTER'S TRANSCRIPT 8 DECEMBER 15, 2010 9 10 11 ITEM H10 12 LEGAL APPEALS PROPERTY TAX MATTERS 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 John Chiang 11 State Controller 12 Diane G. Olson Chief, Board 13 Proceedings Division 14 15 16 ---oOo--- 17 18 19 20 21 22 23 24 25 26 27 28 2 1 450 N STREET 2 SACRAMENTO, CALIFORNIA 3 DECEMBER 15, 2010 4 ---oOo--- 5 MS. YEE: Good morning, let's call today's 6 Board of Equalization meeting to order. 7 Ms. Olson, our first item, please? 8 MS. OLSON: Our first item would be those 9 matters that were held over from the yesterday's 10 meeting, that was the H10 calendar, adjudicatory 11 matters. 12 MS. YEE: Okay. Let me welcome, State 13 Controller John Chiang to the meeting today. 14 And let's see, the first item is H10? 15 MS. OLSON: Yes, it is. 16 MS. YEE: Okay. So, Members we are on item 17 H10, Legal Appeals, Property Tax Matters. We had taken 18 sub items 1, 3, 4, 5, 6, 7 and 8 together as a group. 19 These are the appeals that relate to the application of 20 the emissions reduction credit. 21 ---o0o--- 22 H10-1 San Diego Gas & Electric Company 23 H10-3 Elk Hills Power, LLC 24 H10-4 Delta Energy Center, LLC 25 H10-5 Pastoria Energy Facility 26 H10-6 Calpine Construction Finance, Company, LP 27 H10-7 Metcalf Energy Center, LLC 28 H10-8 Otay Mesa Generating Company, LLC 3 1 ---o0o--- 2 MS. YEE: And is there a motion? 3 MS. STEEL: Michele is voting for -- not 4 participating for sub item 3. 5 MS. YEE: Right. Elk Hills Power, Ms. Steel 6 notices nonparticipation on sub item 3, Elk Hills Power, 7 LLC. 8 Okay, do we have a motion? 9 MR. HORTON: So moved. 10 MS. YEE: Okay. Motion by Mr. Horton to adopt 11 the staff recommendation. 12 Is there a second? 13 MS. ALBY: Second. 14 MS. YEE: Second by Ms. Alby. 15 Discussion? 16 Hearing none, please call the roll. 17 MS. STEEL: That's okay. 18 MS. OLSON: Madam Chair? 19 MS. YEE: Aye. 20 MS. OLSON: Ms. Alby? 21 MS. ALBY: Aye. 22 MS. OLSON: Ms. Steel? 23 MS. STEEL: No. 24 MS. OLSON: Mr. Horton? 25 MR. HORTON: Aye. 26 MS. OLSON: Mr. Chiang? 27 MR. CHIANG: Aye. 28 MS. OLSON: Motion carries. 4 1 MS. YEE: Okay, next sub item is sub item 9, 2 Los Esteros -- 3 MS. ALBY: Madam Chair? 4 MS. YEE: Yes? 5 MS. ALBY: I'm sorry, I misread it, I really am 6 a no vote as well. 7 MS. YEE: Oh, okay. It's where we were 8 yesterday. 9 We will expunge the vote without objection. 10 And motion by Mr. Horton. I'll second that 11 motion to adopt the staff recommendation and that will 12 be on a 3-2 vote. 13 MS. ALBY: Thank you. 14 MS. YEE: Motion carries. Thank you. 15 ---o0o--- 16 17 18 19 20 21 22 23 24 25 26 27 28 5 1 MS. YEE: Okay, next sub item is sub item 9, Los Esteros 2 Critical Energy Facility, LLC. 3 ---o0o--- 4 H10-9 Los Esteros Critical Energy Facility, LLC 5 ---o0o--- 6 MS. YEE: Is there a motion? 7 MR. HORTON: Move adoption. 8 MS. YEE: Okay. Motion by Mr. Horton to adopt 9 the staff recommendation. 10 Second by Yee. 11 Discussion? 12 Hearing none, please call the roll. 13 MS. OLSON: Madam Chair? 14 MS. YEE: Aye. 15 MS. OLSON: Ms. Alby? 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: Mr. Chiang? 22 MR. CHIANG: Aye. 23 MS. OLSON: Motion carries. 24 ---o0o--- 25 26 27 28 6 1 MS. YEE: Okay. Next sub item is sub item 14, 2 MetroPCS California/Florida, Incorporated.. 3 ---o0o--- 4 H10-14 MetroPCS California/Florida Incorporated 5 ---o0o--- 6 MS. YEE: May I have a motion, please? 7 MR. HORTON: Move adoption. 8 MS. YEE: Motion by Mr. Horton, second by Yee. 9 Discussion? 10 MS. STEEL: Yes, I -- 11 MS. YEE: Ms. Steel? 12 MS. STEEL: -- as I stated we have to abate the 13 penalty because it was tax rep's mistakes and then now 14 they hired a new one. 15 MS. ALBY: Right. 16 MS. YEE: Okay. Any other comment? 17 Okay, motion by second by Yee. 18 Please call the roll. 19 MS. OLSON: Madam Chair? 20 MS. YEE: Aye. 21 MS. OLSON: Ms. Alby? 22 MS. ALBY: No. 23 MS. OLSON: Ms. Steel? 24 MS. STEEL: No. 25 MS. OLSON: Mr. Horton? 26 MR. HORTON: Aye. 27 MS. OLSON: Mr. Chiang? 28 MR. CHIANG: Aye. 7 1 MS. OLSON: Motion carries. 2 ---o0o--- 3 MS. YEE: Okay. And then sub item 15, BT 4 Americas, Incorporated, let's see, did we -- 5 MR. AMBROSE: I think you decided that. 6 MS. OLSON: You decided that. 7 MS. YEE: I think we decided that one. 8 So, that takes care of H10, I believe. 9 Yes, okay. 10 ---o0o--- 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 8 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 15, 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 8 constitute a complete and accurate 14 transcription of the shorthand writing. 15 16 Dated: December 31, 2010 17 18 19 ____________________________ 20 JULI PRICE JACKSON 21 Hearing Reporter 22 23 24 25 26 27 28 9