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SHELL WESTERN E & P, INC. v. COUNTY OF LAKE

Docket No. A047416.

224 Cal.App.3d 974 (1990)

274 Cal. Rptr. 313

SHELL WESTERN E & P, INC., Plaintiff and Respondent, v. COUNTY OF LAKE, Defendant and Appellant.

Court of Appeals of California, First District, Division Four.

October 23, 1990.

Attorney(s) appearing for the Case

COUNSEL

Cameron L. Reeves, County Counsel, and Douglas H. Calkins, Deputy County Counsel, for Defendant and Appellant.

Pettit & Martin and John P. MacMeeken for Plaintiff and Respondent.

OPINION

POCHE, Acting P.J.

Revenue and Taxation Code section 1604, subdivision (c) (hereinafter section 1604(c)) provides that if a taxpayer applies to a county board of supervisors acting as the county assessment appeals board for a reduction in the assessed value of real property, and if the board does not act on the application within two years thereafter, and if the parties have...

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