Memorandum
Date: June 3, 2025
To: County of Lake Board of Equalization
From: Lloyd C. Guintivano, County Counsel
Subject: (Sitting as the Board of Equalization) Assessment Appeal Hearing
Reconsideration of Request by the Appellant to Continue the following Assessment Appeal Application: No. 02-2024 through 09-2024 Donica, LLC
Executive Summary:
On February 25, 2025, your Board considered the assessment appeal filed by Donica, LLC, who requested to continue Assessment Appeal Application Nos. 02-2024 through 09-2024. At the assessment appeal hearing, your Board denied these assessment appeal applications filed by Donica, LLC.
On or about March 5, 2025, Donica, LLC’s attorney submitted correspondence requesting reinstatement and rescheduling of the hearing on the above-referenced appeal applications, citing 18 Calif. Code of Regulations Section 323(a), which states, in part, “[t]he applicant and/or assessor shall be allowed one postponement as a matter of right, the request for which must be made not later than 21 days before the hearing is scheduled to commence.”
Under 18 Calif. Code of Regulations Section 326(a)(2), the board shall not reconsider or rehear an application or modify a decision unless the decision was entered as the result of the applicant’s failure to appear for the hearing and within the period established pursuant to regulation 313 of this subchapter, the applicant furnishes evidence establishing to the satisfaction of the board, excusable good cause for the failure to appear.
In light of the foregoing, this assessment appeal hearing is before your Board to reconsider Donica, LLC’s request to continue the hearing on the aforementioned assessment appeal numbers to a later date.
If not budgeted, fill in the blanks below only:
Estimated Cost: ________ Amount Budgeted: ________ Additional Requested: ________ Future Annual Cost: ________
Purchasing Considerations (check all that apply): ☐ Not applicable
☐ Fully Article X. <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI>- and/or Consultant Selection Policy <http://lcnet.co.lake.ca.us/Assets/Intranet/Policy/Policies+$!26+Procedures+Manual/Ch4_2021v2.pdf>-Compliant (describe process undertaken in “Executive Summary”)
☐ Section 2-38 <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI> Exemption from Competitive Bidding (rationale in “Executive Summary,” attach documentation, as needed)
☐ For Technology Purchases: Vetted and Supported by the Technology Governance Committee <http://lcnet.co.lake.ca.us/Assets/Intranet/Intranet+Forms/Information+Technology/AdvPlan.pdf> (“Yes,” if checked)
☐ Other (Please describe in Executive Summary)
Consistency with Vision 2028 <http://www.lakecountyca.gov/Government/Directory/Administration/Visioning/Vision2028.htm> (check all that apply): ☐ Not applicable
☐ Well-being of Residents ☐ Public Safety ☐ Disaster Prevention, Preparedness, Recovery
☐ Economic Development ☐ Infrastructure ☐ County Workforce
☐ Community Collaboration ☐ Business Process Efficiency ☐ Clear Lake
Recommended Action: