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FUJITSU MICROELECTRONICS v. ASSESSMENT APP. BD.

Docket No. D023509.

55 Cal.App.4th 1120 (1997)

FUJITSU MICROELECTRONICS, INC., Plaintiff and Appellant, v. ASSESSMENT APPEALS BOARD OF THE COUNTY OF SAN DIEGO, Defendant and Respondent.

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

May 20, 1997.

Attorney(s) appearing for the Case

COUNSEL

Kevin F. Kelly for Plaintiff and Appellant.

Lloyd M. Harmon, Jr., County Counsel, Diane Bardsley, Chief Deputy County Counsel, and Andrew J. Freeman, Deputy County Counsel, for Defendant and Respondent.

OPINION

JONES, J.*

Appellant Fujitsu Microelectronics, Inc. (hereafter Fujitsu) appeals a judgment in favor of the Assessment Appeals Board of the County of San Diego (hereafter the Board).

Fujitsu sued the Board on December 14, 1993, claiming a refund of property taxes imposed for the tax year 1992-1993. Fujitsu had filed an administrative claim for reduced assessment with the Board on August...

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