Share to Facebook Share to Twitter Bookmark and Share
File #: 23-0810    Version: 1
Type: Agenda Item Status: Approved
File created: 4/11/2023 In control: Board of Supervisors
On agenda: 5/2/2023 Final action: 5/2/2023
Title: County Counsel recommending the Board deny the claims received from Sprint Spectrum, L.P. in the total amount of $52,612.19, plus interest, for unitary property taxes paid for Tax Years 2018/19, 2019/20, 2020/21, 2021/22, and 2022/23. FUNDING: General Fund.
Attachments: 1. A - FY 2018-19 Sprint Spectrum, L.P. tax refund claim, 2. B - FY 2019-20 Sprint Spectrum, L.P. tax refund claim, 3. C - FY 2020-21 Sprint Spectrum, L.P. tax refund claim, 4. D - FY 2021-22 Sprint Spectrum, L.P. tax refund claim, 5. E - FY 2022-23 Sprint Spectrum, L.P. tax refund claim
Related files: 20-0704, 21-0678
Title
County Counsel recommending the Board deny the claims received from Sprint Spectrum, L.P. in the total amount of $52,612.19, plus interest, for unitary property taxes paid for Tax Years 2018/19, 2019/20, 2020/21, 2021/22, and 2022/23.

FUNDING: General Fund.
Body
DISCUSSION / BACKGROUND
The Clerk of the Board of Supervisors received five tax refund?claims from Sprint Spectrum, L.P. requesting the return of the following amounts paid, plus appropriate interest, for taxes levied for the following fiscal years:

FY 2018/19 $10,574.53
FY 2019/20 $15,195.19
FY 2020/21 $19,623.35
FY 2021/22 $ 5,105.91
FY 2022/23 $ 2,113.21
TOTAL: $52,612.19

Sprint is one of several telecommunications companies pursuing refund claims against a number of counties, alleging that the statutory formula used to calculate its property tax rate is unconstitutional. Under Article XIII, sec. 19 of the California Constitution, the State Board of Equalization (“State BOE”) is charged with annually valuing and assessing the taxable property of a telecommunications company operating across the state as one unit. Property so valued and assessed is known as “unitary property.” Once the unitary property is assessed, the State BOE transmits to each county the assessed value of the portion of property located within the individual county. The amount of unitary property assessments attributed to the county by the State BOE are then taxed in accordance with the statutory formula. County auditors have no discretion on their calculation of the unitary tax rate; they are required to impose a tax on unitary property using the rate calculation formula prescribed in Rev. & Tax. Code § 100.

Sprint previously submitte...

Click here for full text