SUNRISE RETIREMENT VILLA v. DEAR

Docket No. C024496.

58 Cal.App.4th 948 (1997)

SUNRISE RETIREMENT VILLA et al., Plaintiffs and Respondents, v. BRUCE M. DEAR as County Assessor, etc., Defendant and Appellant.

Court of Appeals of California, Third District.

October 27, 1997.


Attorney(s) appearing for the Case

COUNSEL

Anthony J. LaBouff, County Counsel, and Gerald O. Carden, Chief Deputy County Counsel, for Defendant and Appellant.

Blackman & Blackman and David M. Blackman for Plaintiffs and Respondents.


OPINION

CALLAHAN, J.

Revenue and Taxation Code section 51.5 (all further unspecified statutory references are to this code) requires a county tax assessor to correct errors in the tax roll which are not based on judgment as to value in the same assessment year they are "discovered." This case calls on us to plumb the murky waters of available remedies when the county assessor refuses the taxpayer's request to correct such an error...

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