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CHURCH v. SAN MATEO COUNTY ASSESSMENT APPEALS BD.

No. A155034.

52 Cal.App.5th 310 (2020)

MARK CHURCH, as County Assessor, etc., Plaintiff and Respondent, v. SAN MATEO COUNTY ASSESSMENT APPEALS BOARD, Defendant and Respondent; GENENTECH, INC., Real Party in Interest and Appellant.

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

June 26, 2020.

Attorney(s) appearing for the Case

Mcdermott Will & Emery, Charles J. Moll III and Troy M. Van Dongen for Real Party in Interest and Appellant.

John C. Beiers , County Counsel, Rebecca M. Archer and Brian E. Kulich , Deputy County Counsel, for Plaintiff and Respondent.

No appearance for Defendant and Respondent.

OPINION

Genentech, Inc. (Genentech), appeals a writ of mandate overturning a decision of the San Mateo County Assessment Appeals Board (the appeals board) which invalidated escape assessments imposed by the San Mateo County Assessor (the assessor) based on the value of machinery and equipment (M&E) at Genentech...

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