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PENNER v. COUNTY OF SANTA BARBARA

Docket No. B088264.

37 Cal.App.4th 1672 (1995)

44 Cal. Rptr. 606

JOYCE E. PENNER, Plaintiff and Appellant, v. COUNTY OF SANTA BARBARA et al., Defendants and Respondents.

Court of Appeals of California, Second District, Division Six.

August 31, 1995.

Attorney(s) appearing for the Case

COUNSEL

Philip J. Longo and Alison M. Adams for Plaintiff and Appellant.

Stephen Shane Stark, County Counsel, and Kevin E. Ready, Sr., Deputy County Counsel, for Defendants and Respondents.

OPINION

YEGAN, J.

Joyce E. Penner appeals from a summary judgment granted to the County of Santa Barbara (County) in this action for a property tax refund. After Penner transferred real estate to a limited partnership wholly owned by herself and her adult children, the County issued a supplemental assessment increasing the property's assessed value from $337,276 to $2.3 million She argues that the reassessment violates California...

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