TITLE INSURANCE AND TRUST COMPANY, Plaintiff and Appellant,
v.
COUNTY OF RIVERSIDE et al., Defendants and Appellants.
Supreme Court of California.https://leagle.com/images/logo.png
February 27, 1989.
February 27, 1989.
Attorney(s) appearing for the Case
COUNSEL
Wyman, Bautzer, Christensen, Kuchel & Silbert, Wyman, Bautzer, Rothman, Kuchel, Silbert, Allan B. Goldman, Susan J. Williams and Jerold Fagelbaum for Plaintiff and Appellant.
Thomas H. Steele, Charles J. Moll III, Lucia M. Diamond, Morrison & Foerster, Ajalat & Polley, Charles R. Ajalat, Terry L. Polley and Richard J. Ayoob as Amici Curiae on behalf of Plaintiff and Appellant.
John K. Van de Kamp, Attorney General, Edmond B. Mamer, Patti S. Kitching, Timothy G. Laddish, Deputy Attorneys General, Gerald J. Geerlings, County Counsel, W.W. Miller, Peter H. Lyons, Chief Deputy County Counsel, Loyal E. Keir and James J. Brzytwa, Deputy County Counsel, for Defendants and Appellants.
Adrian Kuyper, County Counsel (Ventura), and David R. Chaffee, Deputy County Counsel, as Amici Curiae on behalf of Defendants and Appellants.
Supreme Court of California.
OPINION
MOSK, J.
Under Proposition 13 (Cal. Const., art. XIII A), ad valorem taxes on real property are limited to 1 percent of full cash value. (Id., § 1, subd. (a).) However, property that changed ownership after the 1975-1976 tax year is subject to reassessment. (Id., § 2, subd. (a).)1 In order to determine whether such a change has occurred as to property owned by various legal...
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