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NR# 10-A
Date: March 27, 2001
Customer and Taxpayer Services Division
Supplemental Assessment Practices Survey Report Released
for San Bernardino County
The Board of Equalization (BOE) today released a supplemental assessment practices
survey report on the San Bernardino County Assessor's Office announced Dean
Andal, member, State Board of Equalization (BOE).
Approximately once every five years, the BOE reviews each county's property
tax assessment practices and makes recommendations for improvement. Supplemental
assessment practices surveys are performed to review the extent of progress
made by the assessor with regard to the recommendations contained in the most
recent report.
The most recent assessment practices survey for San Bernardino County, dated
April 1999, contained 16 recommendations. This new survey report indicates
that the assessor, Donald E. Williamson, has fully implemented a majority of
those recommendations.
Several of the original recommendations addressed special types of real property
(e.g. California Land Conservation Act properties, manufactured homes, timeshares,
and mining properties) and the assessor has not uniformly adopted our recommendations
in those areas.
At the time the BOE performed the assessment practices survey, we recommended
that the assessor bring his mandatory audits to current status. Some progress
has been made in audit production, but the program is still in arrears. The
assessor has revised his vessel statement as recommended but has not implemented
our recommendation to use depreciation rates for categories of boats.
The BOE's County Property Tax Division performed the fieldwork for this report
during August 2000.
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