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DREYER'S GRAND ICE CREAM, INC. v. COUNTY OF KERN

No. F064154.

218 Cal.App.4th 828 (2013)

159 Cal. Rptr. 3d 832

DREYER'S GRAND ICE CREAM, INC., Plaintiff and Appellant, v. COUNTY OF KERN, Defendant and Respondent.

Court of Appeals of California, Fifth District.

July 22, 2013.

Attorney(s) appearing for the Case

Cahill, Davis & O'Neall, C. Stephen Davis , John D. Cahill and Andrew W. Bodeau for Plaintiff and Appellant.

Theresa A. Goldner , County Counsel, and Jerri S. Bradley , Deputy County Counsel, for Defendant and Respondent.

OPINION

HILL, P. J. —

Plaintiff challenges the assessment of property taxes on the equipment and personal property in its novelty ice cream production lines. Plaintiff stipulated to or did not dispute various elements in the property tax assessment, leaving only a single issue to be determined: Whether plaintiff was entitled to a reduction in the value of the property, based on excess capacity or underutilization of the property, which...

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