STATE BOARD OF EQUALIZATION PROPERTY AND SPECIAL TAXES DEPARTMENT … · state board of...

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STATE OF CALIFORNIA STATE BOARD OF EQUALIZATION PROPERTY AND SPECIAL TAXES DEPARTMENT 450 N STREET, SACRAMENTO, CALIFORNIA PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0061 1-916-274-3270 FAX 1-916-285-0132 www.boe.ca.gov February 11, 2015 TO COUNTY ASSESSORS: REPORT ON 2014 STATE-ASSESSED PROPERTY APPEALS The enclosed report shows the impact of the State Board of Equalization’s (Board) action on state-assessed property appeals during 2014. This report complies with the periodic report requirement of Revenue and Taxation Code section 744, and lists those assessees whose original Board-adopted value was revised upon appeal, the revised amount, and the counties impacted. It also includes those assessees whose original Board-adopted value was not adjusted on appeal. If you have any questions about the report or would like to discuss any of these decisions in more detail, please telephone Ms. Adrienne Harris of the State-Assessed Properties Division at 1-916-274-3288. Sincerely, /s/ John K. Thompson for Dean R. Kinnee Acting Deputy Director Property Tax Department DRK:ah Enclosures SEN. GEORGE RUNNER (RET.) First District, Lancaster FIONA MA, CPA Second District, San Francisco JEROME E. HORTON Third District, Los Angeles County DIANE L. HARKEY Fourth District, Orange County BETTY T. YEE State Controller _______ CYNTHIA BRIDGES Executive Director No. 2015/010

Transcript of STATE BOARD OF EQUALIZATION PROPERTY AND SPECIAL TAXES DEPARTMENT … · state board of...

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION PROPERTY AND SPECIAL TAXES DEPARTMENT 450 N STREET, SACRAMENTO, CALIFORNIA PO BOX 942879, SACRAMENTO, CALIFORNIA 94279-0061 1-916-274-3270 FAX 1-916-285-0132 www.boe.ca.gov

February 11, 2015

TO COUNTY ASSESSORS:

REPORT ON 2014 STATE-ASSESSED PROPERTY APPEALS

The enclosed report shows the impact of the State Board of Equalization’s (Board) action on state-assessed property appeals during 2014. This report complies with the periodic report requirement of Revenue and Taxation Code section 744, and lists those assessees whose original Board-adopted value was revised upon appeal, the revised amount, and the counties impacted. It also includes those assessees whose original Board-adopted value was not adjusted on appeal.

If you have any questions about the report or would like to discuss any of these decisions in more detail, please telephone Ms. Adrienne Harris of the State-Assessed Properties Division at 1-916-274-3288.

Sincerely,

/s/ John K. Thompson for

Dean R. Kinnee Acting Deputy Director Property Tax Department

DRK:ah Enclosures

SEN. GEORGE RUNNER (RET.) First District, Lancaster

FIONA MA, CPA Second District, San Francisco

JEROME E. HORTON Third District, Los Angeles County

DIANE L. HARKEY Fourth District, Orange County

BETTY T. YEE State Controller _______

CYNTHIA BRIDGES Executive Director

No. 2015/010

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

County

1

Alameda

County

2

Alpine

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00 X

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00 X

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00 X

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00 X

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00 X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 1 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

3

Amador

County

4

Butte

X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 2 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

5

Calaveras

County

6

Colusa

X

X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 3 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

7

ContraCosta

County

8

DelNorte

X

X

X

X

X X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 4 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

9

ElDorado

County

10

Fresno

X

X

X

X

X

X

X X

X

X

X

X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 5 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

11

Glenn

County

12

Humboldt

X

X X

X X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 6 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

13

Imperial

County

14

Inyo

X

X X

X

X X

X

X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 7 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

15

Kern

County

16

Kings

X X

X

X X

X

X

X

X

X

X

X

X X

X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 8 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

17

Lake

County

18

Lassen

X

X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 9 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

19

LosAngeles

County

20

Madera

X

X

X X

X X

X

X

X

X

X

X X

X

X X

X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 10 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

21

Marin

County

22

Mariposa

X

X

X

X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 11 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

23

Mendocino

County

24

Merced

X X

X X

X X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 12 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

25

Modoc

County

26

Mono

X X

X

X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 13 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

27

Monterey

County

28

Napa

X

X

X X

X X

X X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 14 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

29

Nevada

County

30

Orange

X

X

X

X X

X

X X

X X

X X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 15 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

31

Placer

County

32

Plumas

X X

X

X

X

X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 16 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

33

Riverside

County

34

Sacramento

X

X X

X

X X

X

X

X

X

X X

X X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 17 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

35

SanBenito

County

36

SanBernardino

X

X

X

X X

X

X

X

X

X X

X X

X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 18 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

37

SanDiego

County

38

SanFrancisco

X

X X

X

X

X X

X

X

X X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 19 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

39

SanJoaquin

County

40

SanLuisObispo

X

X X

X

X

X

X X

X X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 20 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

41

SanMateo

County

42

SantaBarbara

X

X

X

X

X

X

X X

X X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 21 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

43

SantaClara

County

44

SantaCruz

X X

X X

X X

X X

X

X X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 22 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

45

Shasta

County

46

Sierra

X

X X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 23 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

47

Siskiyou

County

48

Solano

X

X X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 24 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

49

Sonoma

County

50

Stanislaus

X X

X

X X

X X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 25 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

51

Sutter

County

52

Tehama

X

X X

X X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 26 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

53

Trinity

County

54

Tulare

X

X X

X

X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 27 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

55

Tuolomne

County

56

Ventura

X

X X

X

X

X X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 28 of 29

2014 State-Assessed Property Appeals Report

Item

No.

Appeal

No.

SBE

No.

Company

Name

Original

Board-Adopted

Value 1

Board-Adopted

Value 1

After Appeal

1 SAU14-021 0101 Golden State Water Company $674,700,000.00 $674,700,000.00

2 SAU14-003 0119 Trans Bay Cable LLC $525,100,000.00 $511,800,000.00

3 SAU14-030 0121 Gill Ranch Storage, LLC $133,600,000.00 $120,400,000.00

4 SAU14-016 0148 Southern California Edison Company $20,300,300,000.00 $20,300,300,000.00

5 SAU14-022 0160 Valley Electric Association, Inc. $162,800.00 $148,000.00

6 SAU14-027 0163 Liberty Utilities (Calpeco Electric), LLC $155,600,000.00 $144,200,000.00

7 SAU14-002 0197 El Paso Natural Gas Company, LLC $34,400,000.00 $32,600,000.00

8 SAU14-031 0201 Verizon California, Inc. $2,936,500,000.00 $2,609,100,000.00

9 SAU14-008 0235 Foresthill Telephone Co. $19,360,000.00 $17,600,000.00

10 SAU14-007 0246 Kerman Telephone Co. $25,740,000.00 $23,400,000.00

11 SAU14-035 0464 Ventura Pipeline System $10,500,000.00 $10,500,000.00

12 SAU14-012 0465 Plains Pipeline, LP $38,800,000.00 $36,600,000.00

13 SAU14-005 0475 Searles Valley Minerals Operations Inc. $5,104,000.00 $2,740,000.00

14 SAU14-013 0486 Pacific Pipeline System, LLC $56,900,000.00 $38,800,000.00

15 SAU14-014 0488 Plains West Coast Terminals, LLC $6,150,000.00 $6,150,000.00

16 SAN14-001 0503 GATX Corporation $9,186,694.00 $8,495,112.00

17 SAU14-015 0827 Northwestern Pacific Railroad Company $2,739,000.00 $2,508,000.00

18 SAU14-006 0882 Trona Railway Co. $18,480,000.00 $16,800,000.00

19 SAU14-020 1112 La Paloma Generating Company, LLC $300,200,000.00 $300,200,000.00

20 SAU14-038 1122 GWF Energy, LLC - Hanford $40,400,000.00 $40,400,000.00

21 SAU14-039 1123 GWF Energy, LLC - Henrietta $38,500,000.00 $38,500,000.00

22 SAU14-040 1124 GWF Energy, LLC - Tracy $222,000,000.00 $208,600,000.00

23 SAU14-011 1136 Blythe Energy, Inc. $447,500,000.00 $399,300,000.00

24 SAU14-023 1141 Indigo Generation LLC $46,900,000.00 $45,500,000.00

25 SAU14-034 1142 Larkspur Energy LLC $40,600,000.00 $38,100,000.00

26 SAU14-025 1152 Panoche Energy Center, LLC $329,900,000.00 $315,000,000.00

27 SAU14-024 1154 Bicent (California) Malburg, LLC $78,300,000.00 $76,800,000.00

28 SAU14-042 1157 NRG Marsh Landing LLC $756,500,000.00 $678,300,000.00

29 SAU14-036 1160 CPV Sentinel, LLC $798,200,000.00 $710,900,000.00

30 SAU14-001 2416 NOS Communications, Inc. $816,200.00 $742,000.00

31 SAU14-010 2463 Qwest Communications Company, LLC $169,100,000.00 $164,420,000.00

32 SAU14-032 2733 MetroPCS California, LLC $203,400,000.00 $184,600,000.00

33 SAU14-026 2762 Cricket Communications, Inc. $56,000,000.00 $41,800,000.00

34 SAU14-009 7824 Audeamus $10,868,000.00 $9,880,000.00

35 SAU14-017 7982 Crown Castle NG West, LLC $121,500,000.00 $121,500,000.00

36 SAU14-018 8037 CA-CLEC LLC $8,690,000.00 $8,690,000.00

37 SAU14-019 8077 NewPath Networks, LLC $36,000,000.00 $36,000,000.00

County

57

Yolo

County

58

Yuba

X

X X

X X

X

1 Value includes penalty where applicable

SAN = State Assessment Nonunitary

SAU = State Assessment Unitary Page 29 of 29