[0:40] The meeting is called to order for the AAB Board and it is August the 6th, Thursday and it is now 9.20am. And the first place of business is to do our pledge allegiance. Ask you to all stand.

[1:01] Ready?

[1:03] to the flag of the United States of America and to the Republic for which it stands, one nation and a God, indivisible with liberty and justice for all.

[1:20] Thank you.

[1:22] Next item is the public comments.

[1:24] If anybody in the audience here has any public comments to address to the Board, under

[1:34] the jurisdiction of the Board, is not appearing in the agenda.

[1:40] The Board will not take action on any items presented under the public comment.

[1:45] Do we have any public comments?

[1:48] We'll move forward to number four, Consent Calendar.

[1:54] All matters listed under the Consent Calendar are considered to be routine and will be enacted in one motion.

[2:02] Do we have a motion for the Consent Calendar?

[2:07] I make a motion to approve the Consent Calendar.

[2:10] I second it.

[2:12] We have a first and second on favor.

[2:14] Aye.

[2:14] All opposed? None. Okay. Moving on to number five hearings. All parties that are going

[2:26] to witness in attendance is to provide testimony for the schedule hearing as this said below.

[2:33] Do we have any parties that are going to speak on behalf?

[2:40] We do. All three. Okay.

[2:45] Okay, so we go to each item first, and the first one is the 5A, the Yusemitee Hotel,

[2:57] AAB, 0030, LLC, 24R, 006, do we have a comment on that?

[3:06] Yes, Brian Glover from the assessor's office.

[3:10] So, Sarah received stipulations on 5A, 5B, 5C, and 5B yesterday.

[3:19] Okay, good.

[3:21] Those have been signed by both the agent and the assessor.

[3:26] And I believe we're providing.

[3:27] Just going to make a motion to approve them.

[3:31] Yeah.

[3:31] Okay, so we'll go with that.

[3:32] I'd be happy to go over them if you have any questions.

[3:35] but well, there was a 5-D also handed to us.

[3:39] Correct. 5-A, B and C are all similar properties next to each other.

[3:45] They are all in the same process.

[3:48] They're all in the same situation.

[3:50] 5-D is the same applicant, but a different property here and down,

[3:55] but we've come to agreements on all four of them.

[3:57] And 5-D was withdrawn?

[4:00] No, AB and C, ND all have value stipulation.

[4:04] Let's go with that.

[4:05] Okay.

[4:06] So we're going to start with 5A.

[4:10] Do we have a motion to approve the stipulated value?

[4:15] Do you have that one, everybody here?

[4:18] The stipulated value for 13,684,810, that is the correct value.

[4:29] That's listed?

[4:33] Is that the correct amount?

[4:34] Yeah.

[4:35] I make a motion, we accept this to be lit of value.

[4:38] Aye, second hand.

[4:40] Have a first and second, all in favor?

[4:42] Aye.

[4:44] Opposed none, so that is admitted.

[4:49] So the next one will be 5b, and this is with the summing hotel to LLC.

[4:59] This is 2 for R, 021.

[5:02] one and the correct stipulated value will be 13,341,630.

[5:12] Let's come to the agreement.

[5:14] I make a motion, we accept the stipulated value.

[5:18] And I second it.

[5:19] First and second, all in favor?

[5:21] Aye.

[5:23] All opposed, none.

[5:25] Moving on to 5c.

[5:28] This is the, also the use of many hotel L, third LLC, 2, 4, R, 0, 2, 2, and this is a stipulated value of 12,703,870.

[5:46] We have a motion.

[5:48] I motion that we accept that.

[5:50] Second.

[5:52] I person second, all in favor?

[5:54] Aye.

[5:54] Okay, all opposed none.

[5:59] Moving on to 5D, this is also the, well this is a GAHC for Madera, C-A-S-H-L-L-C.

[6:12] The number is 2 for R-008 and the correct stipulated value will be 10,496,570 to have a motion.

[6:25] Emotion that we accept that value second have a first a second on favor. I all opposed none

[6:35] Okay, now we're going to five e and

[6:42] Oh yeah five e five e is the with drum that we just received and that was for um

[6:53] MHC 2 3 0 LLC and

[6:59] This is, I believe, the Cedar Creek, and that is 2 for R008.

[7:12] 009.

[7:14] Correction.

[7:15] 009.

[7:16] Correction.

[7:16] I understand.

[7:17] Yeah.

[7:18] Excuse me, Brian, from the assessor's office, the property under appeal on 24 R009 is a mini storage

[7:26] facility in Chaachilla.

[7:30] Okay, that's the 5E.

[7:33] Correct.

[7:35] Cedar Creek was 5D.

[7:37] 5D.

[7:37] I'm sorry.

[7:39] I got confused there.

[7:41] Okay, so 5E is the...

[7:44] Anyway, that one is the one that we got the withdrawal.

[7:47] And we have a motion to go ahead and withdraw.

[7:54] Make a motion to accept the withdrawal.

[7:56] and I second that.

[7:58] First and second, on favor?

[8:00] Aye.

[8:01] Opposed none.

[8:05] Okay, moving on to five, yes.

[8:09] This is AAB0042, John Bean Technology.

[8:15] Two, four, R0, two, four, what do we have on this one?

[8:20] This is Trancupa representing the assessor's office.

[8:25] John Bean Technology has not

[8:27] has any communication with our office and the applications was filed. Our assessment

[8:35] was based on what they reported on their business property statement. Therefore I would

[8:41] request that it be denied for lack of appearance. Thank you.

[8:47] Okay, so you want it withdrawn with prejudice.

[8:58] With prejudice?

[8:59] And with prejudice, meaning Tom that he cannot bring that up again.

[9:06] Okay.

[9:07] Okay, so we have to have a motion to withdraw.

[9:13] With prejudice?

[9:14] Prejudice.

[9:15] I motion that.

[9:18] Second.

[9:18] For clarity, it's denied with prejudice.

[9:23] Yeah, denied with prejudice.

[9:24] Yeah, denied with prejudice.

[9:25] Okay, thank you.

[9:25] For action.

[9:27] With prejudice.

[9:29] Okay, so he can't come back.

[9:32] This is John Bean.

[9:35] Moving on to 5G through.

[9:44] This is the Phillips trustee.

[9:49] two, five, eight, zero, zero, one.

[9:55] Now, how are you going to handle this?

[9:56] This is all the same person up to five, oh.

[10:02] Do we have to go, what instructions do we have with that?

[10:08] Do we do it each one?

[10:09] Well, I think, oh, okay.

[10:13] We have somebody here, so we need to go ahead

[10:16] and swear a minute.

[10:18] Yes.

[10:20] Okay. Can you please state your name?

[10:24] Yes, Colton Ballinger.

[10:26] And who

[10:31] are you representing?

[10:33] So I'm going to associate the attorney at Phenomor Law in Fresno.

[10:36] We represent Todd D. Phillips, the trustee to the best of my understanding.

[10:42] I was somewhat uninvolved with the trust disputes and the trust administration process.

[10:49] So I am, you know, solely here to speak on the tax appeal's manner.

[10:55] Okay, being that it's been a limited time.

[10:59] I believe it's been over two years and the time span has expired.

[11:03] What do you say Tom, do we need to have a sign of waiver stipulation?

[11:10] I mean, a waiver to continue?

[11:13] If I may add something Brian sent over the waiver yesterday, we're more than happy to sign it today.

[11:20] The only hold-up really is that we are having trouble communicating with the beneficiaries really just to get their approval as to whether or not they are going to accept the proposed values.

[11:31] I think we have received confirmation that SO1 and SO3 will be accepted, which I hope to get done today.

[11:40] But we are so awaiting on confirmation from the other beneficiary as to SO2, SO4 through SO9.

[11:49] So the majority of them we have not received confirmation on yet.

[11:53] Which?

[11:54] Would any of the beneficiaries confirm, even though you didn't get them all?

[11:59] Yes, one did.

[12:01] The properties are being distributed largely just to two beneficiaries.

[12:04] One of the beneficiaries that's receiving SO1 and SO3 did confirm, so we are ready to sign the stipulations and I'm sure me and Brian will coordinate to get that done later today.

[12:18] I was just here really to sign this waiver and give an explanation as to the delay.

[12:24] Okay. How many beneficiaries are there? Just two.

[12:27] Okay. That's what I was going to say.

[12:29] So you've got one of the two.

[12:30] One of the two. And we've had tentative...

[12:33] Pissant to go ahead and sign then.

[12:36] If you've got half.

[12:39] Well, it's considerably less than half.

[12:42] The beneficiary that hasn't got to us is receiving seven of the nine properties.

[12:46] Oh.

[12:48] If it makes you guys feel better, the value that had the largest discrepancy, though, was

[12:52] just stipulated to. So which I believe was as a one. So ultimately, I think this is a

[12:59] good result for both parties. And again, we're just having trouble getting in touch with

[13:03] the other beneficiary, but we hope to have that done with another day or two.

[13:09] Thank you. Why do we have anything to add?

[13:13] I mean, we've come up with what I think a reasonable stipulation values and we put a lot of time

[13:20] into it, so I would like to see this completed as soon as possible, but I would also be

[13:27] amenable to seeing if we can get the acceptance on the other part.

[13:34] The other words, you've worked hard.

[13:37] So has our office, believe me.

[13:41] Do they live locally?

[13:44] To the best of my knowledge, yes, they are a fairly wealthy family, so they live all

[13:50] over the place.

[13:54] And to the best of my knowledge again, I haven't been involved with the

[13:58] Trust Administration, but I think there is a little bit of contention among the beneficiaries

[14:02] right now, so they're not communicating with each other to the best of my knowledge. So

[14:08] that could give an explanation as to their hesitancy or lack of communication. But again, I'm

[14:13] not there attorney. I have no personal, you know, relationship or connection to the beneficiary.

[14:19] Okay, so your guess is as good as mine.

[14:21] Are we required to put a timeline for the signing of this?

[14:26] We put a link on that.

[14:26] He's going to sign it today, right?

[14:28] So we can, he's signing the stipulation that I'm talking about.

[14:32] As Council of Record, he has authority to sign it today, if he feels comfortable.

[14:38] Yeah, I have received authority from Jared Marshall, which I think we spoke about before, the

[14:42] lead attorney.

[14:43] Yeah.

[14:44] He's fine with signing the waiver.

[14:46] If it's all the same, I would like to get an electronic print copy.

[14:50] My handwriting's not the best.

[14:53] If perhaps we can get that sent over to my office today, Brian,

[14:57] I can get that signed and fax back to you today.

[15:00] So 1 and SO3 as well. And then again, as soon as we hear from, you know, the beneficiary's other attorney, we will get those signed and over to you as quick as possible. I can assure you, I don't want to drive over here and have you guys see me and hear me just as much as you do. Well, with you having Jarrett's authority, I think you can go ahead and sign it. Yeah, I would say go ahead and sign it. And even if you want an electronic company, none of us have great handwriting.

[15:29] right? Yeah well yeah if you could could we get an electronic copy in front of me now

[15:34] is that possible maybe to have someone in the back prepare and I could I could sign that

[15:39] before I leave today yeah I can have one printed up perfect. I'm good. On the with or

[15:47] the step-to-wave time form there is it can either be I guess open-ended or there is a spot

[15:55] on the forum to you know put a date certain.

[15:59] What date would you like? I think our next

[16:03] schedule, yeah September. We were going to request that the September meeting be canceled

[16:13] but do you think you can October? Yeah if you know I will again I don't want to prolong

[16:21] this thing anymore than you guys do, so if you give us, I mean, it's your

[16:24] prerogative to call the deadline. I'm certainly not gonna request a shorter

[16:28] deadline, but again, I will let you guys make that decision.

[16:32] Brian, with no September here, it is October okay?

[16:36] That would be fine, too. Like I said, I'm hoping, you know, in a week or so we

[16:40] calls and says here they are. But hopefully, for the motion to accept should

[16:44] stay October then. Yeah, October. I make a motion to accept

[16:50] for the time frame, for getting everything together on this.

[16:56] I think we should be specific, October 1st.

[16:59] October 1st, and if the October 1st meeting.

[17:03] Second.

[17:04] The first and second to continue this to the October 1st meeting.

[17:10] So we'll hopefully have it all wrapped up by then.

[17:14] Thank you so much, favor say aye.

[17:17] Aye.

[17:18] All opposed?

[17:18] No, no. Thank you for coming in. Thank you guys.

[17:27] Okay. So now we're

[17:36] at the 5P AAB0034 HR hospitality,

[17:46] which is our 2R-24R010. And we do

[17:58] we have anything going with that one?

[18:13] I'll make a motion to accept the withdrawal on the 2-4-R01-0.

[18:25] Second.

[18:26] We have a first and second all in favor.

[18:29] All opposed, none.

[18:31] So that will

[18:37] be none to five, Q, we have a withdrawal also on that one.

[18:46] Make a motion, we accept the withdrawal on two for our zero, one, two.

[18:51] Aye, second.

[18:53] We have a first and second all in favor.

[18:55] Aye.

[18:56] Aye.

[18:57] Okay.

[18:57] Okay. The last, is that 5Q? That was 5Q. Yeah, it's a pay 5R.

[19:07] So 5R, it's 037 Patel, Nick, 2R, 24R, 013. What do we have on that one?

[19:21] I spoke with the agent about a week and a half ago she provided some information but the

[19:33] property was recently purchased and was in the

[19:42] contention was the hotel it's another

[19:45] hotel up in Oakhurst the contention was that the hotel had been shut down for most of

[19:50] of 2023. The property was an older property and it has been in during that period where

[19:59] they were shut down was substantially remodeled.

[20:04] I don't see that there's a lot of value

[20:07] decline between, you know, we valued it as an older hotel and on January 1st, 2024 it

[20:15] was a newly remodeled hotel.

[20:19] Wouldn't that cause a new valuation anyway

[20:21] if it was substantially constructed?

[20:23] They didn't point permits, so we weren't aware of the remodel.

[20:29] And that's not to say that they had to have permits.

[20:34] But notably, they did not report any addition

[20:37] or deletions on their business property

[20:39] statement in the last three years.

[20:43] So we have.

[20:44] Probably should have.

[20:45] Yeah, we have some work to do on this one, but my recommendation for this particular appeal is that you uphold our value.

[20:56] Okay.

[20:57] Well, let me ask a dumb question, being that they're not here on their day, or deny with prejudice however you want to.

[21:06] That's what I was just wondering, what would you prefer, Brian?

[21:10] I guess the deny with prejudice would be better.

[21:13] So if I can just chime in for a moment, they should have requested the

[21:17] continuance at the last meeting and should personally appear like Colton did

[21:21] and they did not. And nor are they here today to request any continuance.

[21:29] Yeah. Good record. And they were where they needed to be present.

[21:34] They were informed properly. They have also been noticed with the prior

[21:42] board action from the last meeting. And I also sent them an email letting them know if they wished

[21:50] for any continuances that they needed to appear in person. Okay, so we're going to, may I ask a

[22:00] question, where is this property located? It's on. I believe it's called an L now. Years ago it was

[22:11] Ramada. It's across from okay.

[22:18] It's right on the corner of 41.

[22:20] Correct. 41 and 49. I did that. All of that would know permits.

[22:28] Okay. They took it down to the studs. Yeah, it's like I said. And tell

[22:36] she sent the information over last week permit. We kind of started researching it

[22:42] and there's definitely some issues there.

[22:45] Are they following the role?

[22:47] It's better to ask forgiveness than for me.

[22:49] Yes, sir, sir.

[22:56] I mean, will they have to be able to come back again

[22:58] and read a few?

[22:59] Not with prejudice.

[23:04] Well, it's like, do they understand the law, the rules?

[23:10] Well, it's up to you guys.

[23:11] I mean, we could go ahead and make a motion to deny it.

[23:14] I make a motion to deny it, to deny it with prejudice.

[23:17] We have a first, we have a second.

[23:20] Yeah, I will second that.

[23:21] They should have been informed.

[23:24] We will deny the two, four, R-013, Nick Patel's with prejudice

[23:34] for not coherent with the rules and regulations.

[23:40] We have a first and second, so all in favor?

[23:43] Aye.

[23:44] Aye.

[23:45] All opposed?

[23:46] No.

[23:46] Can I ask a question because I didn't have a paper work on what what the charge

[23:53] was that you guys had come up with. I did but I didn't see it.

[24:05] Miss Anderson do you

[24:06] have the application itself? You know what? Hang on. I think it's a second. I mean it's in there.

[24:17] The stipulation of assess value. It's not there. I'm not singing it. There is no

[24:23] There wouldn't be a stipulation of the bill.

[24:26] There's just an application itself.

[24:28] To no show.

[24:29] And it shows the text.

[24:30] Oh, and you didn't have the value in there?

[24:33] It shows the text bill.

[24:35] It's on their application and the text bill should be included as well.

[24:41] Thank you.

[24:43] Yeah, this is what I was looking for, and I couldn't find.

[24:47] Yeah, okay.

[24:49] Thank you.

[24:50] Okay. So we're going to go ahead and continue with that. We're canceling. We're denying it.

[24:57] Did I have to make a motion and we second it? That already denied the thing.

[25:03] So it's denied. All right. So that is the end of item number five. We're going to go to number six.

[25:14] This stipulations of assess value.

[25:17] There

[25:21] are none.

[25:22] There are none.

[25:22] So good.

[25:24] We're going to move on to number seven.

[25:29] Actions items discuss with direction, which is 5A.

[25:33] We close to Council, the September 3rd, 26th meeting, correction at 7A.

[25:42] What did I say?

[25:43] You said 5A.

[25:45] Excuse me.

[25:46] Okay, 7A, do we have a motion to cancel that meeting?

[25:53] That September's third.

[25:55] I motion that we cancel that meeting.

[25:58] September 3rd.

[25:59] We have a second.

[26:00] Second.

[26:02] We have a first and second all in favor.

[26:03] Say aye.

[26:04] Aye.

[26:05] All opposed?

[26:05] None.

[26:07] So no September meeting.

[26:11] in October 1st. Next, we have staff reports and updates. Do we have anything to discuss with the appraisers?

[26:21] Well, these appeals today represented the last of the 2024s, so we will begin scheduling the 2025s shortly.

[26:31] Probably have a couple we'll try and get in October and go from there.

[26:44] We have in quantity a little more appeals than usual, but one of them is the same owner

[26:54] for a number of parcels.

[26:56] So I think from that standpoint, it's probably close to a normal year.

[27:01] Okay.

[27:03] Well, I have to say you guys are doing a great job.

[27:05] We really appreciate you guys on top of it and if we're doing 25 then we're on on schedule. I believe close

[27:12] I second that

[27:15] Okay, I third that

[27:18] Was there anything else that we need to discuss? We'll have a better idea what November and December all look like at your next meeting in October

[27:26] Okay

[27:27] By then we're gonna go with the new

[27:31] The new eScrib that we're doing now the programs

[27:33] Yes, when we get everything up and everybody's passwords corrected and it should be a smoother transition.

[27:43] So if I can ask everyone to come in early again in October, I would really appreciate it.

[27:48] Hopefully it'll be a smoother process.

[27:52] Okay, well, this meeting comes to adjourn.

[27:56] All in favor?

[27:57] Hi.

[27:59] I don't think we need to vote that way.

[28:02] December, you'll be an IT expert.

[28:04] OK, thank you.

[28:06] Thank you.

[29:24] Recording stopped.

Assessment Appeals Board - Regular Meeting

Transcript