DAVIS, J.
In this appeal from a demurrer sustained without leave to amend, we conclude that a fire protection district lacks standing to seek a writ of mandate against a county assessment appeals board after the board upheld a lower assessed valuation for a taxpayer's real property. Accordingly, we affirm.
BACKGROUND
Because this is a demurrer proceeding, we accept as true the allegations of the petition for writ of mandate/administrative mandate...
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