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SLOCUM v. STATE BD. OF EQUALIZATION

No. A107905.

36 Cal.Rptr.3d 627 (2005)

134 Cal.App.4th 969

Warren A. SLOCUM, as County Assessor, etc., et al., Plaintiffs and Respondents, v. STATE BOARD OF EQUALIZATION, Defendant; Gary Orso, as County Assessor, etc., et al., Interveners and Respondents; American Airlines et al., Interveners and Appellants.

Court of Appeals of California, First District, Division Four.

December 9, 2005.

Attorney(s) appearing for the Case

Nielsen, Merksamer, Parrinello, Mueller & Naylor, John E. Mueller, Eric J. Miethke, Sacramento, for appellants.

Richard E. Winnie, County Counsel (Alameda), Claude F. Kolm, Deputy County Counsel, Thomas F. Casey III, County Counsel (San Mateo), Lee A. Thompson, Deputy County Counsel, Ann Miller Ravel, County Counsel (Santa Clara), James J. Rees, Deputy County Counsel, John J. Sansone, County Counsel (San Diego), Walter DeLorrel III, Deputy County Counsel, Robert A. Ryan, County Counsel (Sacramento), Thomas Parker, Deputy County Counsel, Benjamin P. deMayo, County Counsel (Orange), James C. Harman, Deputy County Counsel, William C. Katzenstein, County Counsel (Riverside), Ash Hormozan, Deputy County Counsel, for respondents.

REARDON, Acting P.J.

Recognizing that in the aftermath of the events of September 11, 2001, "[a]ccess to airport property throughout California was restricted," in 2002 the California State Board of Equalization (SBE or board) promulgated a regulation to permit midyear reassessment of property suffering loss in value because of such diminished access. (Cal.Code Regs., tit. 18, § 139 (hereafter, Rule 139).) Entitled...

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