March 16, 2016, 1:17 pm

I just got a bill for some extra property tax I owe to a county in California. The story behind it is sad and sort of hilarious.

A year or two ago I got billed in an audit for some "California use tax" on some golf carts we moved to California from Arizona. I hadn't thought I owed use tax on them because I paid sales tax in Arizona where I bought them. But California sales tax is higher than that in Arizona (naturally) so I apparently owed use tax on the difference. OK, I paid it.

Then, just recently, I was informed by one county in California that my property tax reports were wrong. I reported the value of the gold carts based on what I bought them for but I did not include the California use tax in the value. That had to be added to their value (even though in actuality the use tax made them less valuable). Anyway, I got a tax bill for the property tax I owe on the value of the use tax I paid for carts, which in turn was based on the higher rate of sales taxes charged in California than Arizona. All because I actually moved business assets into California.

Won't make that mistake again! Over the last 5 years I have pulled nearly a half million dollars in business assets out of California, terminated 5 contracts, and laid off nearly 100 employees there -- all mostly due to the hostile business environment there.