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JEFFERSON COUNTY BOARD OF EQUALIZATION
A. C. DALGLEISH
DAVID G. DOUGLAS
ARCIDE BARBER, JR.
JAMES A. DE LEO
CHAIRMAN
VICE-CHAIRMAN
MEMBER
ALTERNATE
MINUTES
FEBRUARY 21, 1992
FOR THE YEAR 1991
The Board of Equalization convened at 9:00 a.m. with Chairman A.c. Dalgleish, Vice-
Chairman David G. Douglas, Member Archie Barber, Jr. and Clerk Julie Matthes present.
APPROVAL OF MINUTES
Chairman Dalgleish noted that the minutes of November 19, 1991 were read by the Board
Members.
MOTION
Vice-Chairman Douglas moved to approve the Minutes of NOVEMBER 19,
1991 as presented. Member Archie Barber, Jr. seconded the motion which
carried by unanimous vote.
Chairman Dalgleish noted that the minutes of the Manifest Board for the year 1991, dated
January 31, 1992 were read by the Board Members.
MOTION
Member Archie Barber, Jr. moved to approve the Minutes of the Manifest
Board, dated JANUARY 31, 1992 as presented. Vice-Chairman Douglas
seconded the motion which carried by unanimous vote.
Board of Equalization Minutes: February 21, 1992
Page: 2
Chairman Dalgleish noted that the minutes of February 12, 1992 (for the year of 1991) were
read by the Board Members.
MOTION
Vice-Chairman Douglas moved to approve the Minutes of FEBRUARY 12,
1992 as presented. Member Archie Barber, Jr. seconded the motion which
carried by unanimous vote.
DETERMINATIONS
VERNON & LENA HUMBER
164 SLEEPY HOLLOW ROAD
SAN ANSELMO, CA 94960
BOE: 91.150-PP
PN: 10-11445
Chairman Dalgleish explained that this petition is a personal property appeal for the
assessment year 1991. A hearing was held on January 17, 1992 and an on-site inspection was
done on February 6, 1992. The Assessor values the personal property at $236,465. The
appellant has requested a valuation of $146,627. During the appeal hearing, valuations of
specific items were jointly agreed upon by the Assessor and the appellant. The valuation of
other items were established by the Board of Equalization after the February 6, 1992 visual
inspection of the personal property at Manresa Castle. The Board inspected 12 rooms of the
40 guestrooms in the establishment. The tour from the basement to the third floor was
conducted by the Manager, Mr. Glenn Brydges, C.A.H.
It is the opinion of the Board that the furnishings are a mixture of replicas and collectable
items, although Manresa Castle is advertised as "a historical establishment, decorated in stately
period furnishings. European antiques and elegant hand-printed wallcoverings grace the dining
area and many guestrooms."
During the inspection tour it was quite obvious that many items or pieces of equipment are
not listed on the inventory. The Board used an average valuation of $1800 per guestroom,
based on visual inspection of twelve rooms.
Board of Equalization Minutes: February 21, 1992
Page: 3
MOTION
Vice-Chairman Douglas moved to reduce the personal property valuation
from $236,465 to $173,060. The adjustment to this valuation is reflected
in the "BOE Decision" column of the Assessor's Personal Properly Listing
for Business //1/91 for Manresa Castle. This list is amended and is not
complete. Member Archie Barber, Jr. seconded the motion which carried
by unanimous vote.
Chairman Dalgleish instructed the Clerk to enclose a copy of the Board's decision in the
Minutes and the amended inventory list, which is not complete, with the Order of the Board.
ADJOURNMENT SINE DIE
MOTION
Vice-Chairman Douglas moved that there being no further business before
the 1991 Board of Equalization, that the Board adjourn Sine Die. Member
Archie Barber, Jr. seconded the motion which carried by unanimous vote.
There being no further business before the Board, the meeting adjourned.
APPROVED BY:
DATE APPROVED:
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AC.DALGLffiS, CHAl
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DAVID G. D UGLAS, VI -CHAIRMAN
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ARCHIE L BARBER, JR., MEM ER
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