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HOLLAND v. ASSESSMENT APPEALS BD. NO. 1

No. B229656.

205 Cal.App.4th 1372 (2012)

141 Cal. Rptr. 3d 290

JOSEPH E. HOLLAND, as Assessor, etc., Plaintiff and Appellant, v. ASSESSMENT APPEALS BOARD NO. 1, Defendant and Respondent; RANCHO GOLETA LAKESIDE MOBILEERS, INC., et al., Real Parties in Interest and Respondents.

Court of Appeals of California, Second District, Division Six.

May 16, 2012.

Attorney(s) appearing for the Case

Dennis A. Marshall , County Counsel, and Marie A. LaSala , Deputy County Counsel, for Plaintiff and Appellant.

Kevin L. Norris ; James Clement Harman , Deputy County Counsel (Orange); Glenn Beloian ; Sandeep Mitra ; and Walter Joseph DeLorrell III for California Assessors' Association, Dennis Draeger , San Bernardino County Assessor, Webster J. Guillory , Orange County Assessor, Larry Ward , Riverside County Assessor, Lawrence E. Stone , Santa Clara County Assessor, and Ernest J. Dronenburg, Jr. , San Diego County Assessor as Amici Curiae on behalf of Plaintiff and Appellant.

Kamala D. Harris , Attorney General, Paul D. Gifford , Assistant Attorney General, W. Dean Freeman and Stephen Lew , Deputy Attorneys General, for California State Board of Equalization as Amicus Curiae on behalf of Plaintiff and Appellant.

Jerry F. Czuleger , Deputy County Counsel, for Defendant and Respondent.

David C. Fainer, Jr. , for Real Parties in Interest and Respondents.

The Gibbs Law Firm and Gerald R. Gibbs for The Associates Group for Affordable Housing, Inc., Palm Beach Park Association, Inc., and Summerland by the Sea, Inc., as Amici Curiae on behalf of Real Parties in Interest and Respondents.

OPINION

PERREN, J.—

California's taxation system deems the sale of real property accompanied by a transfer or change of ownership to be a taxable event triggering a change of assessment. (Rev. & Tax. Code, § 60 et seq.)1 Ordinarily, the method used to determine the value of real property for purposes of calculating a change of assessment is...

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