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Home My WebLink AboutReso 1948-985 Reso 985 Claims for refund Bank of America, National Trust and Savings Assoc. CLAIM FOR REFUND OF TAXES savings Bank of san diego R�S�?,U'il0iv i��C. 985 -,-, �;,-,-r� r, '+ , �'_' y liiJ R�sc�;�y� �;�� ;r .�x_�� c��_ c,c.�V..cz�: .::r i ��- rn� l�=�Li..�i L;'t i-��+t 1'-'�i-�' Cl�'' CF G :C!.4, i .�� i, n q (� � 1T � J��'�'11'�G C.v;��...3�--=' ..�_:.�,..�.,..�; FUr �«,FLiLD ti_ Try i �, 7T. m ��7F'1 Ji�'1��11 �.�...0 Ifa l�r �l�.t=i -�si. L �.r"..L Tl i V u 1 i T'ali ,� �r r-•i.:�r"'('`'t' t� � ��T f � �� 'l�'rIZT �.��V�l �.:+..�iV1_l'�Cr,;� .►�.`�,..v,.�.�a�1 L1� �u�D +.....+ , t. ; ._.n ,- D�"E�r� FG� i CC i`.�+ i TT i.lU'� .C; ��.i`_ �l wi�i�: �':��...�Ui'J �;li �gC[S�ZC✓�� m�i.u�� ,EL�e.'�::�t'il��17 <<u�:�� cc:�:.:�_:��c�l:�� J�.� �t:�L czTY r7, T-r c r, ?'��,--,� rirr---� �-nzr l.i�V!� � � �' , �i ri.�.L' v��i.,_ LF Ci�.r��'l:G=: �J_�,.�.L:-s� JJI.i��►J 1.ii.:� t��..l __ _-��i.� l.'1 ,�i—�:3zr �,.,,, r ��l�1.�;0'r1S . _ �l.� _ _�J��,�,r, :=��; �.�r��,��,"� :�. mr��.t ti��,ose c�rt::��v��i cl��-.is y'or refur�. f'or u�vi . — � r�� " e •;. ' __On�-�.� 'yrl:aSt c�.r�Cl �.,c.�i.i�::�: ,�c"�.rG. ��yT C��;.l"i�,.lVS� �c�,Ii:r'� 01 1'L;2 Z Cu, i'j'�,-�.. . �Y_ r."._,. "l� (h: Ucr.V �_il'.JV �(JG'.,.�,'i O� �'� .�''JC7C:Zu.l�.�i�Y'1 i�.��-1�. t%�C.':i7'�l�,y .:.l�Zi.�, ,:>;;1.V 7�11r,.� t��`-,_ ) /� Y, ,_ v /'� ' ��:>; :ierts i:o w�97 �,na l9�-�, r�5�o,�c- ��1� �Z�J'�J' iJ� �� i� �1�: Vl' i'1�.��.J 1 • '�1TdG'��f� �,'�:°� �"`- "'_.,li'ir%�_S O-i� 'v+.[i:�Cil �7'� c;,'ti.2+,Ci1�.'.G�. t1Li'E.'t;0� �J@ c:,�1(:�. �t�e s�,_�e a�e il,�_n��.r r�jected. �, ^� � �� 2. lliut i1er,�_-rt J. �3rsTar��, Ci�y Cle�'_� o�' tile �:�c��_�T. Cit;�r oL Chu1 r� ViStd., be, ar��. he is k,ereby au�,lio7�ized �.i1d direet- ed to 1�or�yr��r�. �-ort��v.7itr� a ce�t�.1:�ied cop1T o_" t��:is resol_ut�orl to s�id c�a.�W�=a.nts or t'r�eir �.;;erlts. ,, � Rn ,' ��,iy 4th �ay of D��c�_�b°r, i,;��?t'��, S�GI�'r,D r�i� �`i'r��V;�D t__ 1 19�-8. ., � ` _:�d.jTO?' O:�' Z17a C.l v�' �01 �r.'.i1t�.�..�. V7.S Uc::.� u ;,;�, l i C i 111�a.• �;. r.rj��p-� ., -..� ii.'�1�r�-. ( . 7 /� . � '� �/ � � _._... �C��1!��__•��'�� .' p.f Ci�:�, C'r±u1a YJ:�st��, Caiil orni.a ��, �:�� uF ^�4�r� �r,... �i ti L L c�>i�y.� ��_,I:� r '1 TT �l�'{ y ('�) v V�JVI'I�y l,'� i�yl�d .✓tL��i 5• �i��.�'�T i�t'' Ci.t�%L�-i V��`ills� �� :a,;�.;�;�i V. ��yr��I�IT, Ci_ty Gl°ri� oz tne City of' Chu1a Vis�i:,�., Cal�yournia, Dv il�R�nY C'LRT�r�T th�>>t the fore�oin�; �tesolu�ion j'Jas duly �,do��ed 'ay t=�� City Council o� said Cit�T �rld �4�ra.s �.p�?roved b;;T the C;_�y Cou„cil of s<;.id City �.nd y��.s a.��rov�d 'oy tr� ��a.yor -l- of ��-Liu C�.t�� ,t a re�,_�_1�_r I:le��in� cf s�;.ict CoUnc:�� ile�d on -�lie l�-�� da;� oi Dec�:lb�r, 1�48, ��:lcl i�hat it ��bra�� so �;�clo__�t�d b;% tne foyio��irA�; vo�es: 13:i:�;5: Cou��C�lr�en Riesland, I�ashold , •Dyson, Kidder , T��;�: ;ou��ci_'�r�zen ___ none � ,�;S��;T; Covr�cillti�:2 Koester _ _..__�..____._._..___ � �" _ -�' '��4 ��... _ City C1e:rY of th�'�`C� y of Cnu1�� TTist�a, Calif'crnia 1�.'BT��r�,::� l✓.r li..''�'�'1i:T1."�lJ�,�i..`J1��iJ COUI:TV JF �AI�� DIEG�G) s s. CI1�Y �F C�?�J�A VI�T��) �� rT;� ��-,�tT V. ��r�l�:i, City C1er�> oz �L�:e Cit�r oi' C:lala .�.zr,r�r r �r-ir;T T'GrC�r �6 i � a y " �c�..�,!T � � n ..'i:�~�.�"L.��'T l�J��..i._1' i:Y_i`u,�, �'t'.,i-_E,' G,UOiT• �.,.rl�. �::u.�07'-L''� V S L ci� U I'il.�..:..� 171.� ' .,. �;oix��; �s �a fv11, �-_u° and corr°ct copy cf Resolut�on IVo. 9 85 ^, and tri�_.t �cize s�,.:�e r��s �ot be�rl �,:.��r_d�c7. or r�pealed. DAiED: D�cer�.ber ?�tn, 19�r8. City Cler�� of the City of Cnula Vista, ��.li��orriia. _2_ _._. CLA.IM F0� REFUN� 4F TAXES October 28, 19�+$ CITY OF CHULA VISTg TO z S�CURITY TRIIST & 5!�.VI�?GS BAN'K OF SAI4 DIEGO� a state bank - Dr. (Claima�t) c/o Holbrook & Tarr 7�+0 Rowan Buildi�alifornia. T�os Angeles 13� Claim is Y�ereby made ovements assessedetoPi�dfor theltax� above na7ned upon alleged impr year 19�$-�'9 �d��' �SSessment No. 19�+4. Said claim is based upon the ground that said taxes w ere erroneously and illegally r�a��aa setm�orthcinlEghibit�"Aeaattached and all of the fac�Gs and g hereto and m�de a part of this claim. �+1 12 Amount of tax paid on or about 10-27-�+$ • • • • • � 1.12 �,mount of claim o • • • • • • • • • • • • • SECURITY TRIIST c�c SAVI�TGS BAI�TK OF SAN DIEGO � a �.�.t,e bank� . � BY____—, - � �5a.�-�n��,�� /�� - By STATE OF CALIFORNIA ) C OUNTY OF SAN D IEG 0 ) � . � being first ;' � �d is th� Vice duly sworn, depos a - � i� of President� and � Bank of San Diego� a state bank, orgax�ized Security Trus� & �aving and existing under the laws of the State of California� and �hat t ey ha've been .duly authorized by said bank �S as�therein set�outtare on it.s behalf; that the terms and statemen true and correet; that no partttheduef this clai anteand�tha�athea�d that �he amown.t therein is �us ly said tax was paid by claima.nt upon tne ates\as therein set forth. � `+,�icc-��«9rn� � �� 194 8. �ubscribed and sworn to before me t is 1 -- y of � otary Publ ic in and f or s aid C ounty and State. I�y Commission expires: (�� ,� . �� , , 1� That the "improvemen�mtentssonsthetsametprapertyf a�s�ssed�0�is a double assessment of lmprove the sum of �6,300.00, the loPements�oneoneaparcelhof real estateetoore than ane assessment o� impr the owner of said real esta�eo 2. �hat said �impro4ements" assessment l�installe d�in�a'va�lt� is intended to be an assessment of vaul� osessof its banking trade on said premises by claimant for the purp in suc� manner as not to eonst�h��firstl�ondaploga�ar� �s19�$buandlat� That said vault doors were on all times since said dat� have been the property of �laimant bank. 3� That for the current tax yoae��heeX�ep�AWhensowned byeclaima�t Chula Vista has assessed simllar pr p Y bank a�d all other banks� alt��ughsinilarevaultbdoorsngasopersOnalthe own�rs of such property� to Wi property, and not as part of ��e�relattached;mtha�e�llustrativemexamples which such articles or property of such general method Ve�aSS��ilestinbegecu�ive portionsrof�su hestores� store counters ar�d shel , g vaul� doors of similar construetion to the vault doe�elers landlo�hern premises owned b5 forl t�eiratrade�substantial vault facilities, machines persons requiring and machinery serewed' bolted the°ownerssofasuch�maehineslar�d machinery� eeiling of buildixags owned by enerally classified as personal and the assessment of such property, g property� to claimant as improvements� when ali other propertYrsonal similar nature otheminatorthat�u�si� ei lationlofaclaimantts righ�s to property� is discri Y� due proc�ss of law guaranteed to claimant by Article I� Secticn�n��: �,t� of the California Gonsiitution, to wit: to h�oeo��on toaits valuef' XIII SeE. l} claimar�t s prvperty "taxed in p p "ascertained as provided by law" ana to due process of law and equal protection of the law guarante� �e�Uni�edtS ates ofeAmericaonth Amendment to th.e Constitution �+. That such property herein classified because owned by claimant bank as improvements , if classV ibeen exempt�from allhtaxationnunder methocl of as sessment� would ha section 16-1 (a) of ArtQCeT�XIII of the California Constitution� as exempt bank personal pr p Y• �j That the aforesaid assessor's general method of classi�ying ' e when owned by any person other thara. a bank� as such o�her prop rty� personal property� renders the assessment here to claima.nt esronecus� illegal, fraudulent and wholly void� by reason of the �.et that it is an assessment of non-existent improvements. �XI-iIBIT .A 6. Tha� the aforesaid double assessment of improvements �oid claimant is and wase�r��at°thepe1wasaincludedu�Y�ereindannassessment by reason of the fa virtue of the o�Gher facts herein- of non-existent impro�ements, by before alleged in this claim. -2- B�K OF ANIMERIC� actober 2�� 1948 BRI�NCH: Chula Vista TO BAluK �F �Rnational�banking�association S �,5SOCIATI�elaimant� e/o Holbrook & Tarr � ?�.p Ro�ar� Buildi�alifornia I,os l�ngeles 13, Glaim is hereby made for refund of taxes paid by elaima.nt above named upon alleged improvements assessed to it for the tax year 1948-�9 �der Assessmen� No. 2697• Said claim is based upon the gTO�claimar�tsuponteach and�all erron.eously and illegally collec�ed from the faets and grounds as set forth in Exhibit "g" attached heret o and made a part of this elaim. �34.33 Amoun� of tax paid on or about Oetober 8, 19�+$ � • • • • ' ' __ ,�imount of claim �3�+•33 BANK OF AMERICA NATIONAL �RUS`� �lI} SAVINGS 1�SSOCTATION �y �____ qice President By � � --- Assista�a� C shier STgTE OF CALIFORNI.� } 5S �ITy gI�TD CpUNTY 0� SAN FRANCISC4 ) p, L. �udson a�d W. C. TI�s`shall being is the first duly sworn, depose and say: ��at � L isdthe A�sistant Cashier n A.tsarsh�+�� Vice President and that �r� � — of BANK. OF AME�ICA I�ATIONAL TRIIST AND SAVINGS ASSOGI�iTI0Nv3rtueaof�the 'pa,nking association organized a.nd existing under and by .n laws of the Uni�ed 'States of America� ar�d that they have been du p authorized by said natior�al banking association to make this verifica- tion on its behalf; tha� the items and s�atements as therein set out are �rue and correct; that no part thereof has been hezetofore paid and that the amount therein is justly due this claimant and tha'� the said tax was paid by claimant upon the dates as therein set forth. SUBSCRIBED and sworn to befare me this day of NoveTn�er , 1.948. ate. Notary 1 c in and or said �ounty an __ _ ___._�___ Anu��1 l 2_ 'g.9�g _.... . Mv ('`.nmmi c�i nn r�zrni rPr � __..__. . _.�. ._. . l. That the "improve�ents" assessments in the sums of �75a•�0 aAd �1,02�.Q0 are do�ble assessments of improeements on the same property� assessed in the sum o� �5,5�4•00, �he law not �ontemplating �hat there can be more than one assessment of improveme�ts on one parcel of real estat+ to the owner of said real es�ate. 2. That said �'improvements" assessments in the sums of $75�•fl� �d �1,020.00 are intended to be assessmer�ts of a vault door, eo�nters� wickets and the like� installed in a building on said premises by claimant for the purpose of its banking trade� and in such ma.nner as not to constitute an integral part of said building, ar�d to be easily removable there�rom without inj�y �o said building; that said vat�lt door� counters, wickets and the like were or� the first Monday oF Mareh, 19�+8� and a'G all t3mes since said date have been, the property of claima,nt bar�k. 3. That for the curre�t �ax year the City �.ssessor of the afore- said City of CY�ula �ista has assessed all similar property, except when owned by claimant bank and all other banks, althot�gh attached to buildings owned by the owners of such property� to wit, similar vault doors� counters! wickets� etc. � as personal property, and not as part of the building or improvements assessmeAt� to which sueh artieles or other property were attached; that i1lus�rative examples of such gen.eral method of assessment� but not limited �hereto, ase store co�nters and shelves, grilles in exeeut3ve portions of such stores, vaul� doors of similar constructio� to the vault door here involved in premises owned by building and loan associations� jewelers and other persons requiring for their �rade sub- stantial vault facilities, machines and machiner� screwed� bolted or other- wise at�ached to walls, floor or ceiling of buildings owned by the owners of sv,c� machines a�d ma.chiz�ery, and the assessment of suchproper�y� generally classified as personal propertq, to claimant as improvementsi wher� all other property of a similar nature other than that used by banks is assessed as personal property� is diseriminatory� and in violation of claimantts rights to due process of law guaranteed to elaimant bp Article I� seetion 13� of �he California Constitition� to wit� to have (under Cal. Const. � .�rt. XIII� sec. 1} claimant s property "taxed in propca� tior� to its value" "'ascertained as provided by law", and to due proeess of law and equal proteetion of the law guarante�ed to clairnant under the Fourteentb ,Amendment to the Gonstitu�ion of the Uni�ed 5tates of America; that the only records of building valuations upon which the Gity Assessor ins�rted for �he current tag year ar�y valuation whatsoever for similar articles of trade attaehed to a building were the valuation reeords of other buildings owned by banks, or owned by landlords leasing pPemises to banks, and ever� as to s�tch buildings owned by banks or owned by landlords leasing to banks� no insertion was ma.de on the assessoris record of trade fixtures of tena�t 's not engaged in the banking business. 4. That such property herein classified because owned by claimant bank as improvements� if classified in accordance with such general method of assessmer�t� would have been exempt Prom all taxation under section 16-1(a) of Article �III of the California Constitution, as exempt bank personal pro�ertg. ��iIBIT A _ _ . _ _ of elaima.nt, a 5� �ha� the classification of such proper�Y seetion 5219 of the national bank� is prohibited as diseriminatory b�$ of �itle l2) be- tTr�i�ed States Revised S�a�utes (II•�•�'g'ofsacnational bank which may cause thereunder �he only real propertq * :� � as other be taxed bp a state is �real property" "�o �he same extent real property is taxed. 6. That the aforesaid as5ebsoa�s Personlother�than albank�yasg such other property� when owned y �►Y personal property, renders the assessmen�eason of theifact thatnituis illegsessmentdofenonaex stent�mprovements. an a 7, �ha� the aforesaid assessment of improveme�oid tbycreasontofs and was erroneous, illegal� fraudulent and wholly � the fact that there was included ��erfaetsnhereinbefore�allegedXintthis improvemen�s, by virtue of the other elaim. _2..