Sonoma County*

Recommendations 5

• R1
  The county tax assessor should complete billboard inventories annually. Assessor's Response: This recommendation will not be implemented because it is not warranted. The cost to inventory all billboards each year would far outweigh the benefit. With the current workload of the Assessor's staff, inventories of billboards can only be conducted every four years, in conjunction with the mandatory audit. It should be noted however, that while mandatory audits are performed every four years, asset listings for each billboard company are reviewed on annual basis, when supplied on the 571 L form. If any billboards were omitted from annual Business Property Statements and revealed during the audit, escaped assessments can be issued for all four years.
• R2
  The county tax assessor should require the inclusion of a mandatory itemized listing of the billboards on form 571 L. Assessor's Response: This recommendation has been implemented to the extent possible within the jurisdiction of the Assessor. Form 571L is a state form, prescribed by the State Board of Equalization. The Assessor cannot make changes to the form to require the inclusion of an itemized listing of billboards. We have, however, reviewed our internal procedures concerning the reporting of billboards on Business Property Statements. While there is no legal requirement that billboards be itemized on a Business Property Statement, when billboards are indicated, but not itemized, we will make every reasonable effort to follow up and collect such information. This procedure has been implemented.
• R3
  All information regarding billboards in the county should be available in a central location: assessors parcel number and address, property owners, location on the property, billboard owner, advertising agency, permits. Assessor's Response: This recommendation will not be implemented because it is not reasonable. Sonoma County Assessor's Response 2006/2007 Grand Jury Report "Sign of the Times" The permitting/planning agencies in the cities and county have the responsibility of issuing permits for billboards within their respective jurisdictions. State law does not provide for a central agency to be charged with the duty of collecting and maintaining the data set forth.
• R4
  County tax assessor should compare current cost value method with the Caltrans process recommended by the California Assessors Association to see which is the most beneficial to the county. Assessor's Response: This recommendation will not be implemented because it is not warranted. While the Assessor does use the Caltrans cost approach method to value billboards, the California Assessors' Association also holds that if the Assessor has other market derived information, that information should be considered in determining the property's "full cash value." Revenue and Taxation Code §110 (full cash value) is the preeminent authority for property tax assessment. In addition, the Assessor assesses property in accordance with the California Revenue and Taxation Code and does not take into consideration what is most beneficial to either the county or the taxpayer.
• R5
  The tax assessor should be the central repository for information regarding billboards. Assessor's Response: This recommendation will not be implemented because it is not reasonable. Pursuant to state law, the duty of the Assessor is to assess property for the purpose of imposing taxes, not to act as a repository of information, or as a regulatory agency. Current staffing and workload levels do not permit this office to assume the additional workload that would be required in adopting this recommendation. Some of the data noted in Recommendation 3 is not included in that which the Assessor is required to keep for the production of the assessment roll. The permitting/planning agencies in the cities and county have the responsibility of issuing permits for billboards within their respective jurisdictions. Each jurisdiction's permitting/planning agency should serve as the repository for billboard information for the respective jurisdiction. Assessor's Conclusion: On behalf of our office I would like to thank the Grand Jury for the opportunity to respond to the report. As we previously noted, we agree that the tracking of existing and new billboards in Sonoma County can be improved. As a result of this report, we have reviewed our internal procedures to be certain that the taxable assessments are correct for billboards located in our county. The regulation process falls under the jurisdiction of the various planning/building departments. The Assessor will encourage cooperation and communication with all of these departments so that we may continue to apply fair assessments. Very truly yours, Vanice Atkinson Sonoma County Clerk-Recorder-Assessor Superior Court Judge, Robert Boyd c. Sonoma County Board of Supervisors Superior Court Executive Officer Bob Deis, Sonoma County Administrator Bill Rousseau, Chief Deputy Assessor