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RESOLUTION N0. 62 41, A RESOLUTION OF THE TOt'JI OF LOS ALTOS HILLS . WHEREAS, into our primarily residential and agri- cultural community there has been injected a factor in con- nection with assessment practices which are deem required un- der existing laws of the State of California, and WHEREAS, such practice falls from the requirement that land be assessed at its highest and best use and at the true market value thereof, and WHEREAS, it has been held that the highest and best use of land adjoining subdivided areas is the value which would be placed on that land as potential subdivision land, regard- less of the present use and intention of the land owner, and WHEREAS, this creates an entirely artificial value basis for much of the land within the area of the Town of Los Altos Hills , which has a present and prospective use for agri- cultural purposes and from which a tax, based upon any other land valuation, would be extremely onerous and, in fact, con- ficatory, and - WHEREAS, action by the legislature of the State of California alone can correct this hardship. - NOW, THEREFORE, BE IT RESOLVED by the City Council of the Town of Los Altos Hills that this Resolution be deemed as memorializing the State Legislature of the State of Californ- • is to adopt a law which would enable assessment for tax purposes to be made by the County Tax Assessors on a basis whereby the present and intended use of the property be deemed the true consideration for determining the highest and best use , with such safeguards as could be provided in requiring any tax payer so utilizingsaid land to express the intention to continue such xP use and consent to a retroactive assessment on the higher use basis if, within three years after any assessment period, the land is converted to other than agricultural uses. BE IT FURTHER RESOLVED that the Mayor of the Town of Los Altos Hills be instructed to forward to the Honorable Edmund G. Brown, Governor of the State of California, a request that this matter, if not presently within the subject set for legislative action under the call for special session, be in- cluded in such call, as otherwise many land holders in agri- cultural use in the State of California will be subjected to great hardship and unfair taxing discrimination.