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SKY RIVER LLC v. COUNTY OF KERN

No. F063766.

214 Cal.App.4th 720 (2013)

154 Cal. Rptr. 3d 353

SKY RIVER LLC et al., Plaintiffs and Respondents, v. COUNTY OF KERN, Defendant and Appellant.

Court of Appeals of California, Fifth District.

February 21, 2013.

Attorney(s) appearing for the Case

Theresa A. Goldner , County Counsel, and Jerri S. Bradley , Deputy County Counsel, for Defendant and Appellant.

Gordon & Polland, Paul M. Gordon and Jonathan Polland for Plaintiffs and Respondents.

OPINION

HILL, P. J. —

This is an appeal by Kern County from the trial court's judgment, which rejected the decision of the Kern County Assessment Appeals Board (board) upholding the county tax assessor's increased valuation of plaintiffs' business property and the resulting increased property tax. The county contends the trial court applied the wrong standard in reviewing the administrative decision; it contends application of the correct...

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