Board of Equalization Regular Meeting Agenda Board of Equalization Members Joe Neves, District 1 Richard Valle, District 2 Doug Verboon, District 3 Rusty Robinson, District 4 Robert Thayer, District 5 Date: Tuesday, October 21, 2025 Time: 1:00 p.m. Place: Board of Supervisors Chambers, Kings County Government Center 1400 W. Lacey Boulevard, Hanford, California 93230 (559) 852-2362 BOE@co.kings.ca.us website: https://www.countyofkingsca.gov I. 1:00 PM CALL TO ORDER ROLL CALL – Clerk of the Board II. UNSCHEDULED APPEARANCES This is an opportunity for members of the public to address the Board on items of interest within the Board's jurisdiction and which are not already on the agenda. The Board will not answer questions impromptu, and concerns or complaints will be referred to appropriate staff. For items which are on the agenda, members of the public will be provided with an opportunity to address the Board as each item is brought up for discussion. Speakers should limit their comments to not more than two (2) minutes. III. APPROVAL OF MINUTES A.Approval of the minutes from September 23, 2025 special meeting. IV. CONSENT CALENDAR A.Consider accepting Withdrawal on Application for Changed Assessment No.’s: 24-299, 24-300, 24-301, 24-302, 24-303, 24-304, 24-305, 24-306, 24-307, 24-308, 24-EA-004 and 24-EA-005 Filed by Property Tax Resources LLC On behalf of Westlands Solar Blue (Oz) Owner, LLC APN’s: 026-260-001, 026-260-002, 026-320-007, 026-260-021, 026-290-025, 026-260-026, 026-260-027, 026-260-029, 026-260-031, 026-260-033, 026-260-027 and 026-260-021. B.Consider accepting Withdrawal on Application for Changed Assessment No.: 24-EA-003 Filed by Property Tax Resources LLC On behalf of Westlands Solar Blue (Oz) Owner, LLC APN: 026-260-027-000 C.Consider accepting Withdrawal on Application for Changed Assessment No.’s: 24-EA-006, 24-EA-007, 24-EA-008 and 24-EA-009 Filed by Property Tax Resources LLC On behalf of Aquamarine Westside LLC APN’s: 026-260-004-000, 026-260-009-000, 026-260-028-000, 026-260-034-000 and 026-260-039-000 D.Consider accepting Withdrawal on Application for Changed Assessment No.: 24-EA-010 Filed by Property Tax Resources LLC On behalf of Castanea Project LLC APN: 026-330-074-000 E.Consider accepting Withdrawal on Application for Changed Assessment No.’s: 24-EA-011 and 24-EA-012 Filed by Property Tax Resources LLC On behalf of Castanea Project LLC APN’s: 026-330-001-000 and 026-330-074-000 F.Consider accepting Withdrawal on Application for Changed Assessment No.: 24-315 Filed by Ryan LLC On behalf of Mister Car Wash as Lessee APN: 010-510-004-000 G.Consider accepting Withdrawal on Application for Changed Assessment No.: 24-316 Filed by Ryan LLC On behalf of National Retail Properties LP APN: 011-020-004-000 H.Consider accepting Stipulation for Reduction of Assessment No.: 24-309 Filed by Ryan LLC on behalf of Citibank N.A. As Lessee APN: 012-022-010-000 I.Consider accepting Stipulation for Reduction of Assessment No.: 24-330 Filed by Faegre Drinker Biddle & Reath LLP On behalf of Benderson-Lemoore Associates, L P APN: 021-380-002-000 V. CLOSED SESSION Government Code Section 54956.9(d)(1) CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION Name of Cases: Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 21-007 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 21-008 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 21-009 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 21-010 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 21-011 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 22-006 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 22-007 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 22-008 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 22-009 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 22-010 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 23-079 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 23-080 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 23-081 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 23-082 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 23-083 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 24-331 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 24-332 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 24-333 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 24-334 Leprino Foods Company, Assessment Appeal, Kings County Board of Equalization, Application No. 24-335 VI. ADJOURNMENT The next Special Meeting will be held November 12, 13 and 14, 2025 at 9:00AM The next Regular Meeting will be held Tuesday, December 16, 2025 at 1:00 PM In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Board of Supervisors office at (559) 852-2362 by 9:00 a.m. on the Monday prior to this meeting. Agenda backup information and any public records provided to the Board after the posting of the agenda for this meeting will be available for public review within 24 hours of receipt of said documents, at the Kings County Board of Supervisors office, located at 1400 W. Lacey Blvd., Hanford, CA 93230 or at https://www.countyofkingsca.gov/departments/board-of-supervisors/calendar-agenda-and-action-summary