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COUNTY OF ORANGE v. ORANGE CTY. ASSESSMENT APP.

Docket No. G012151.

13 Cal.App.4th 524 (1993)

16 Cal. Rptr.2d 695

COUNTY OF ORANGE, Plaintiff and Appellant, v. ORANGE COUNTY ASSESSMENT APPEALS BOARD NO. 1, Defendant and Respondent; AMERICAN TELEVISION AND COMMUNICATIONS CORPORATION, Real Party in Interest and Respondent.

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

January 28, 1993.

Attorney(s) appearing for the Case

COUNSEL

Terry C. Andrus, County Counsel, and Thomas C. Agin, Deputy County Counsel, for Plaintiff and Appellant.

No appearance for Defendant and Respondent.

Shartsis, Friese & Ginsburg, Douglas Mo and Paul M. Gordon for Real Party in Interest and Respondent.

OPINION

WALLIN, J.

The County of Orange (County) appeals the judgment denying its petition for writ of mandamus seeking to set aside a decision of the Orange County Assessment Appeals Board No. 1 (Board), which adopted the position of taxpayer American Television and Communications Corporation (American) concerning the property tax on American's cable television system. The County contends...

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