We are asked to decide whether a downward adjustment to a base-year value on the current tax roll entitles a taxpayer to a refund of taxes paid for years prior to the adjustment. We conclude it does not.
I.
Following a change in ownership in November 1980 (Rev. & Tax. Code, § 64, subd. (c)), two parcels of real property owned by Osco Drugs, Inc., were reassessed by the Orange...
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