Board of Equalization Special 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: Wednesday, May 6, 2026 Time: 9:00 AM 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. 9:00 AMCALL TO ORDER ROLL CALL – Clerk of the Board Pledge of Allegiance II.APPROVAL OF MINUTES A.Report out of Closed Session from the regular meeting for March 17, 2026. B.Report out of Closed Session from the special meeting for March 17, 2026. C.Approval of the minutes from the regular meeting for March 17, 2026. D.Approval of the minutes from the special meeting for March 17, 2026. III.CONSENT CALENDAR A.Accept withdrawal on Application for Changed Assessment No.: 23-EA-002 Filed by Bel’s Poultry, LLC, APN: 800-040-316-000 B.Accept stipulation for Reduction of Assessment No. 23-EA-001, year 2019-2020 Filed by Bel’s Poultry, LLC, APN: 018-242-079-000 C.Accept stipulation for Reduction of Assessment No. 23-EA-001, year 2020-2021 Filed by Bel’s Poultry, LLC, APN: 018-242-079-000 D.Accept stipulation for Reduction of Assessment No. 23-EA-001, year 2021-2022 Filed by Bel’s Poultry, LLC, APN: 018-242-079-000 E.Accept withdrawal on Application for Changed Assessment No.’s: See Attached BOE -305-WD Filed by Common Sense Consulting, on behalf of Sandridge Partners LP APN’s: See Attached BOE-305-WD F.Accept withdrawal on Application for Changed Assessment No.’s: See Attached BOE -305-WD Filed by Common Sense Consulting, on behalf of Sandridge Partners LP APN’s: See Attached BOE-305-WD IV.CONTINUED HEARING A.Hold an Appeal Hearing for Application for Changed Assessment 21-007 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 023-470-007-000 B.Hold an Appeal Hearing for Application for Changed Assessment 21-008 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 023-470-006-000 C.Hold an Appeal Hearing for Application for Changed Assessment 21-009 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 020-016-021-000 D.Hold an Appeal Hearing for Application for Changed Assessment 21-010 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 020-016-022-000 E.Hold an Appeal Hearing for Application for Changed Assessment 21-011 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 023-430-013-000 F.Hold an Appeal Hearing for Application for Changed Assessment 22-006 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 020-016-021-000 G.Hold an Appeal Hearing for Application for Changed Assessment 22-007 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 020-016-022-000 H.Hold an Appeal Hearing for Application for Changed Assessment 22-008 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 023-430-013-000 I.Hold an Appeal Hearing for Application for Changed Assessment 22-009 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 023-470-006-000 J.Hold an Appeal Hearing for Application for Changed Assessment 22-010 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 023-470-007-000 K.Hold an Appeal Hearing for Application for Changed Assessment 23-079 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 023-470-007-000 L.Hold an Appeal Hearing for Application for Changed Assessment 23-080 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 020-016-021-000 M.Hold an Appeal Hearing for Application for Changed Assessment 23-081 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 023-470-006-000 N.Hold an Appeal Hearing for Application for Changed Assessment 23-082 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 023-430-013-000 O.Hold an Appeal Hearing for Application for Changed Assessment 23-083 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 020-016-022-000 P.Hold an Appeal Hearing for Application for Changed Assessment 24-331 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 023-470-007-000 Q.Hold an Appeal Hearing for Application for Changed Assessment 24-332 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 020-016-021-000 R.Hold an Appeal Hearing for Application for Changed Assessment 24-333 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 020-016-022-000 S.Hold an Appeal Hearing for Application for Changed Assessment 24-334 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 023-470-006-000 T.Hold an Appeal Hearing for Application for Changed Assessment 24-335 Filed by Ryan LLC on behalf of LEPRINO FOODS COMPANY APN: 023-430-013-000 V.CLOSED SESSION 1.Revenue and Taxation Code section 1605.4 CONFERENCE WITH LEGAL COUNSEL – DELIBERATIONS Name of Case: Leprino Foods Company Assessment Appeals Applications: * 21-007 * 21-008 * 21-009 * 21-010 * 21-011 * 22-006 * 22-007 * 22-008 * 22-009 * 22-010 * 23-079 * 23-080 * 23-081 * 23-082 * 23-083 * 24-331 * 24-332 * 24-333 * 24-334 * 24-335 2.Government Code section 54956.9(d)(1) CONFERENCE WITH LEGAL COUNSEL – EXISTING LITIGATION Name of Case: Leprino Foods Company Assessment Appeals Applications: * 21-007 * 21-008 * 21-009 * 21-010 * 21-011 * 22-006 * 22-007 * 22-008 * 22-009 * 22-010 * 23-079 * 23-080 * 23-081 * 23-082 * 23-083 * 24-331 * 24-332 * 24-333 * 24-334 * 24-335 VI.ADJOURNMENT The Special Meeting will adjourn and may continue Thursday, May 7, 2026 at 9:00 AM The next Regular Meeting will be held Tuesday, May 19, 2026 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