Board of Equalization

Serves on the Board of Equalization, the state's elected tax commission, which:

• Oversees the administration of many tax and fee programs including those for sales, fuels, alcohol, cigarettes and tobacco.
• Serves as the appellate body for California income tax and franchise tax cases.
• Oversees the administration of property tax.

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District 1

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As your elected taxpayer advocate, I am working each and every day to protect the interests of you, the taxpayer. From defending Proposition 13 to fighting against tax increases on California families and businesses, I've stood firm against the special interests who want to take more of your money. That's why tax fighters like the Howard Jarvis Taxpayers Association and the National Federation of Independent Business support my re-election. We ended the government's requirement for a security deposit from new businesses, returning millions of dollars back to their rightful owners instead of tied up in a government account. We're also looking out for human rights by fighting the underground economy that undercuts legitimate business and promotes human trafficking. We're fighting the unfair and illegal “Fire Fee” tax targeting rural homeowners and senior citizens across California and when we win in court we'll return millions of dollars back to taxpayers. While in the Legislature, my accomplishments include Jessica's Law, which created the toughest sexual predator laws in the nation. I also authored California's Amber Alert, which has aided in more than 200 reunions of abducted children with their parents. Public safety is government's first duty to the public and I'm honored to have the endorsement of the California Association of Highway Patrolmen, the California State Sheriffs' Association and the CDF Firefighters. I would be honored to earn your support. Visit www.georgerunner.com to learn more about my mission to protect taxpayer rights and make California government more responsive and accountable to you.

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Californians need a fiscal watchdog on the Board of Equalization who will fight for accountability, protect our tax dollars, stand up to special interests, and fight tax cheats who game the system at the expense of working families. As a consumer advocate and tax professional, I fight for taxpayers and hold tax cheats accountable. I have settled over $300 million in tax disputes for individuals, small businesses, and families quickly and efficiently, ensuring hard working taxpayers are treated fairly and corporations pay their share. As an educator, I teach business and employment law to aspiring entrepreneurs. I understand small businesses are the backbone of our economy and communities. On the Board of Equalization, I will make helping small businesses grow my top priority including cutting red tape and reducing filing costs. I will fight to level the playing field for working Californians. As a consumer advocate, I helped create a financial coaching program as a volunteer with United Way giving people the tools to achieve greater financial stability and elevate their station. I have dedicated my life to fighting for consumers and working families. As your Board Member, I will be a strong voice advocating for working families and small business owners—not powerful special interests. I will work to improve transparency, hold tax cheats accountable, and give small businesses tools to succeed. I will also work to phaseout the Fire Fee. Please join Doctors, Teachers, Nurses, and Small Business Owners in supporting my campaign for Board of Equalization.

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District 2

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Each year, California fails to collect eight billion dollars from the underground economy. This lack of revenue hurts hard-working Californians by shortchanging vital public service programs and hindering our economic recovery. As your Board of Equalization Member, I will put to use my 20 years of auditing and tax experience including my service as an Assessment Appeals Board Commissioner, Member of the San Francisco Board of Supervisors and California State Assemblymember to knock out tax fraud and the under-reporting of taxes that cost California billions. I have authored many tax-related bills to help businesses prosper and keep California competitive with other states. I earned a B.S. in Accounting, Master's Degree in Taxation, along with an MBA, and have been licensed in California as a Certified Public Accountant (CPA) since 1992 where I worked for a large public accounting firm and then started my own small accounting practice. My goal as your State Board of Equalization representative is to ensure that our Golden State has a just and efficient tax collection system in which everyone is treated fairly and equally. I would be honored to have your vote on November 4, 2014. Thank you.

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I was raised on a ranch in Montana, served honorably in the US Navy, and worked in law enforcement as a Deputy Sheriff. Currently, my wife and family live on an organic farm in rural San Benito County. I drive a pickup truck to work each day, and our children attend local public schools. We are just like most Americans that work hard, live clean and pay their taxes. I am not a professional politician, and have never run for political office. If elected, I promise to listen to your concerns and provide fair & equal treatment for all taxpayers. Please let me help you. I would appreciate your vote. Thank you.

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District 3

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G. Rick Marshall is a strong supporter of Proposition 13, a recognized taxpayer advocate and is endorsed by the Howard Jarvis Taxpayers Association. G. Rick Marshall knows the impact of taxes on family budgets having worked almost a decade for CCH Computax, a leader in the tax preparation software. G. Rick Marshall will fairly administrate tax law without favoritism, deliver efficient government services, eliminate wasteful spending, penalize tax cheats—not honest mistakes—and return tax surpluses to taxpayers. G. Rick Marshall will vote to repeal unfriendly policies like charging sales tax on the full retail cost of cell phones, regardless of the price charged the buyer. He will protect consumers by voting to reduce the excise tax on gasoline to offset expected price increases when the cap and trade mandate is imposed on refiners. G. Rick Marshall will not accept the new 2% pay raise while California's economy is recovering and temporary sales and income tax increases are in effect. He knows every dollar Government spends is taken from a hardworking taxpayer. G. Rick Marshall serves on the City of Torrance Water Commission, raised money for Muscular Dystrophy, mentored young men and women through Junior Achievement and delivered Christmas presents with Project Angel Tree to children of prisoners. G. Rick Marshall will help people retain more of what they earn by keeping taxes low and government restrained so that the Free Enterprise System can help the poor escape poverty, lower consumer prices, and increase our standard of living.

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During these challenging times, it has been an incredible privilege to serve you as Chair of the Board of Equalization (BOE), and to be in position to use my 36 years of BOE, legislative, and financial experience—including 26 years with the Board of Equalization, to protect and serve Californians. I started with the Board as an 18-year-old intern and rapidly progressed to become an Executive Business Tax Law counselor, before joining the California State Legislature. I later served on the California Medical Assistance Commission and California Workforce Investment Board, fighting to improve access to health care, quality jobs, and educational opportunities. Elected to the BOE in 2010, as an architect of the Taxpayer's Bill of Rights, during my tenure we have helped 1.3 million entrepreneurs open, maintain, and grow their businesses and administered upwards of $138 billion in revenue for state and local services. My anti-criminal business initiatives have helped to combat Human Trafficking, arrest 128 criminals operating illegally, and remove tons of illegal and unhealthy products off our streets. My Campaign Against Poverty has assisted thousands of California taxpayers recapture millions in tax refunds and credits and empowered nonprofits to help fight poverty. I am equally proud of my internship programs designed to provide our young people with training and employment opportunities. To learn about 32 additional Horton initiatives and other resources, please visit http://boardofequalizationjehorton.com. In closing, please join California Teachers, Firefighters, Nurses, Police, Taxpayers, and Small Businesses in supporting my re-election.

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District 4

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I will be your problem solver by using my tax experience working in the Board of Equalization to bring solutions to complex tax issues.

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The Board of Equalization exists to help taxpayers resolve their differences with government agencies. As your elected representative, I will ensure your voice is heard and that you receive a fair hearing on matters relating to taxes and fees in the State of California. I will work to support individuals, families, and small business owners that need help due to complex and often confusing laws and regulations. Jobs and businesses are still fleeing to other states where it is easier to start up, grow, become profitable, and pay employees well. The Board of Equalization plays an important role in defining how taxes and regulations are implemented and enforced. I'll work with the other four members of the Board to develop a structure that creates a more competitive, user-friendly, and prosperous California that helps businesses thrive and create employment. With a healthy job market we can reduce your tax burden, California's “wall of debt,” fund public safety, education, and services government should provide. In the Assembly, I led the fight against the wasteful high-speed rail plan, and developed a common sense approach to balancing the State budget, putting California back on a fiscally sustainable path. On the Board of Equalization, I'll work to get our economy moving and jobs returning to our State. Working together we can return the gold to California, and I would be honored to have your vote.

The order of the statements was determined by lot. Statements on this page were supplied by the candidates
and have not been checked for accuracy. Each statement was voluntarily submitted by the candidate and is printed
at the expense of the candidate. Candidates who did not submit statements could otherwise be qualified to appear on the ballot.

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