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CARLSON v. ASSESSMENT APPEALS BD. I

Docket No. A022913.

167 Cal.App.3d 1004 (1985)

213 Cal. Rptr. 555

ALFRED E. CARLSON, as Assessor, etc., Plaintiff and Appellant, v. ASSESSMENT APPEALS BOARD I FOR THE COUNTY OF SANTA CLARA, Defendant and Respondent; WALTON DISTRIBUTION SERVICES, INC., Real Party in Interest and Respondent.

Court of Appeals of California, Sixth District.

May 3, 1985.

Attorney(s) appearing for the Case

COUNSEL

Donald L. Clark, County Counsel, Thomas Wm. Cain, Deputy County Counsel, and Byron D. Athan for Plaintiff and Appellant.

John K. Van de Kamp, Attorney General, and Timothy G. Laddish, Deputy Attorney General, as Amici Curiae on behalf of Plaintiff and Appellant.

No appearance for Defendant and Respondent.

Harvey W. Stein for Real Party in Interest and Respondent.

OPINION

AGLIANO, J. —

Introduction

This action follows a proceeding before respondent Assessment Appeals Board I for the County of Santa Clara (Board) in which the Board reduced the tax assessment on property owned by real party in interest, Walton Distribution Services, Inc. (Walton). Plaintiff Alfred E. Carlson, Assessor of the County of Santa Clara (Assessor...

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