SCOTT v. STATE BD. OF EQUALIZATION

Docket No. C021645.

50 Cal.App.4th 1597 (1996)

JOHN N. SCOTT, as County Assessor, etc., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Third District.

November 22, 1996.


Attorney(s) appearing for the Case

COUNSEL

Kevin H. Booty, Jr., County Counsel, and Richard Karlsson, Assistant County Counsel, for Plaintiff and Appellant.

Daniel E. Lungren, Attorney General, Lawrence K. Keethe and Robert D. Milam, Deputy Attorneys General, for Defendant and Respondent.


OPINION

RAYE, J.

The California State Constitution provides that the failure in any year to claim an exemption or classification which reduces a property tax amounts to a waiver as a matter of law for that year. (Cal. Const., art. XIII, § 6.) Another section of the Constitution allows transfers of ownership of real property from parents to children without triggering a reassessment...

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