HEAVENLY VALLEY v. EL DORADO CTY.

No. C033467.

101 Cal.Rptr.2d 591 (2000)

84 Cal.App.4th 1323

HEAVENLY VALLEY, Plaintiff and Respondent, v. EL DORADO COUNTY BOARD OF EQUALIZATION, Defendant and Appellant; El Dorado County Board of Supervisors, Real Party in Interest and Appellant.

Court of Appeals of California, Third District.

As Modified on Denial of Rehearing December 20, 2000.

Review Denied March 14, 2001.


Attorney(s) appearing for the Case

Louis B. Green, Glendora, and Thomas R. Parker, San Francisco, for Defendant and Appellant and for Real Party in Interest and Appellant.

Phillip S. Cronin, County Counsel, Barbara Booth Grunwald, Deputy Counsel Counsel, for William Greenwood, Fresno County Assessor-Recorder as amicus curiae on behalf of Defendant and Appellant.

Louise H. Renne, City Attorney, Mark L. Mosley, Claude F. Kolm, Deputy City Attorneys, for City and County of San Francisco and the California State Association of Counties as amicus curiae on behalf of Real Party in Interest and Appellant.

Nossaman, Guthner, Knox & Elliott, Douglas J. Maloney, Allen A. Hain, for California Assessors' Association as amici curiae on behalf of Real Party in Interest and Appellant.

David L. Gangloff, Jr., Bellflower, and Ronald Gangloff for Respondent.

Wm. Gregory Turner, for California Taxpayers' Association and Silicon Valley Manufacturing Group as amicus curiae on behalf of Plaintiff and Respondent.

Bill Lockyer, Attorney General, Randall Borcherding, Supervising Deputy Attorney General, Jack Newman, Deputy Attorney General for California State Board of Equalization as amicus curiae on behalf of Plaintiff and Respondent.


SIMS, Acting P.J.

Appellants El Dorado County Board Of Equalization (CBOE) and El Dorado County Board of Supervisors (CBOS) appeal from the trial court's grant of Heavenly Valley's petition for a writ of administrative mandamus (Code Civ. Proc, § 1094.5), in which the trial court determined Heavenly Valley had a right to administrative review following a business property audit under Revenue and Taxation Code...

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