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MAIN & VON KARMAN ASSOCIATES v. COUNTY OF ORANGE

Docket No. G013566.

23 Cal.App.4th 337 (1994)

28 Cal. Rptr.2d 432

MAIN & VON KARMAN ASSOCIATES, Plaintiff and Appellant, v. COUNTY OF ORANGE, Defendant and Respondent.

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

March 16, 1994.

Attorney(s) appearing for the Case

COUNSEL

Weil & Wright and Archie T. Wright III for Plaintiff and Appellant.

Terry C. Andrus, County Counsel, and Thomas C. Agin, Deputy County Counsel, for Defendant and Respondent.

OPINION

SILLS, P.J.

Plaintiff Main & Von Karman Associates (M&VK) appeals from a judgment denying its claim for refund of real property taxes. Because the county assessor failed to follow the mandatory provisions of rule 4 of the State Board of Equalization (Cal. Code Regs., tit. 18, § 4) in using the comparable sales approach to value in calculating the fair market value of the properties, we reverse.

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