No. A134340.

219 Cal.App.4th 1445 (2013)

162 Cal. Rptr. 3d 498

RICHARD N. BENSON, as Assessor-Recorder, etc., Plaintiff and Appellant, v. MARIN COUNTY ASSESSMENT APPEALS BOARD, Defendant; JAMES D. MIKKELSEN, Real Party in Interest and Respondent.

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

September 26, 2013.

Attorney(s) appearing for the Case

Steven M. Woodside , County Counsel, Jack F. Govi , Assistant County Counsel, and Sheila Lichtblau , Deputy County Counsel, for Plaintiff and Appellant.

Kamala D. Harris , Attorney General, and Joyce E. Hee , Deputy Attorney General, for the California State Board of Equalization as Amicus Curiae on behalf of Plaintiff and Appellant.

Frank I. Mulberg and Brett D. Mulberg for Real Party in Interest and Respondent.




Under article XIII A of the California Constitution (popularly known as Prop. 13), the most common trigger of the reassessment of real property is a "change in ownership." The initiative measure, itself, did not define change in ownership, leaving that task to the Legislature, which promptly appointed a task force to make recommendations. At the time the...

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