The Lake County Board of Supervisors on Nov. 4 granted in part an appeal by the owners of a Hidden Valley Lake short‑term rental and revised the county’s administrative transient‑occupancy‑tax assessment to $12,324.22.

Treasurer‑Tax Collector Patrick Sullivan explained the office’s process: staff use state controller guidance to impose taxes when a property operator does not respond to a county audit request. In this case the office initially used a state‑estimate approach and recorded a lien of roughly $70,160 after the taxpayer did not meet filing deadlines. After the owner contacted the treasurer’s office and provided detailed documentation, staff recalculated taxable receipts and determined the appropriate tax, penalties and interest would total $12,324.22. Because the revised amount is outside the treasurer’s administrative authority to waive, the matter was brought to the board.

Owner Laurie Skiles spoke in chambers, explained she had not received some mailings because her primary mailing address had changed during a separation, and asked the board to accept the corrected accounting. Following county staff review and a stipulation between the parties, the board voted to grant the appeal in part and deny it in part, adopting findings that accept the revised assessment of $12,324.22 and authorize the treasurer to issue any rescission and record revised liens as needed. The motion passed 5–0.

Treasurer Sullivan and audit staff noted the county’s preference to resolve such matters earlier in the administrative process to avoid lien recordings and recommended a review of outreach and contact information procedures for short‑term rental operators.