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  5. 209 Cal.App.3d 893 (1989)
 

PUEBLOS DEL RIO SOUTH v. CITY OF SAN DIEGO

Docket No. D007716.

209 Cal.App.3d 893 (1989)

257 Cal. Rptr. 578

PUEBLOS DEL RIO SOUTH et al., Plaintiffs and Appellants, v. CITY OF SAN DIEGO et al., Defendants and Respondents.

Court of Appeals of California, Fourth District, Division One.

April 17, 1989.

Attorney(s) appearing for the Case

COUNSEL

Shenas, Shaw & Spievak, George P. Shenas and Douglas S. Waggaman for Plaintiffs and Appellants.

Lloyd M. Harmon, Jr., County Counsel, Daniel J. Wallace and Lewis P. Zollinger, Deputy County Counsel, for Defendants and Respondents.

OPINION

HUFFMAN, J.

On this appeal, we enter the fascinating world of real property reassessments after the passage of Proposition 131 to determine whether a corporate reorganization, exempt from state and federal income taxation, results in a "change of ownership" under the Revenue and Taxation Code thereby triggering reassessment of the real property transferred.

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