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HOLLAND v. ASSESSMENT APPEALS BD. NO. 1

No. S205876.

58 Cal.4th 482 (2014)

167 Cal. Rptr. 3d 74

316 P.3d 1188

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.

Supreme Court of California.

January 23, 2014.

Attorney(s) appearing for the Case

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

Douglas W. Walker , Kevin L. Morris ; Nicholas S. Chrisos , County Counsel (Orange), James Clement Harman , Deputy County Counsel (Orange); Glenn Beloian ; Sandeep Mitra ; Walter Joseph DeLorrell III ; James B. Rooney 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, Kathleen Kenealy , Chief Assistant Attorney General, Susan Duncan Lee , Acting Solicitor General, Paul D. Gifford , Assistant Attorney General, W. Dean Freeman , Felix E. Leatherwood and Stephen Lew , Deputy Attorneys General, for State Board of Equalization as Amicus Curiae on behalf of Plaintiff and Appellant.

Dennis A. Marshall , County Counsel, and 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, Gerald R. Gibbs and David L. 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

LIU, J. —

In 1978, California voters adopted Proposition 13, which added article XIII A to our state Constitution. This amendment limited the rate at which real property in this state may be taxed and the extent to which the assessed value of real property may be increased. As relevant here, real property may be taxed at no more than 1 percent of its "full cash value," with "full cash value" defined to mean either the assessed...

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