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PRANG v. AMEN

No. B298794.

58 Cal.App.5th 246 (2020)

272 Cal. Rptr. 3d 332

JEFFREY PRANG, as County Assessor, etc., Petitioner and Respondent, v. LUIS A. AMEN, as Trustees, etc., et al., Real Party in Interest and Appellant.

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

December 7, 2020.

Attorney(s) appearing for the Case

Greenberg Traurig, Colin W. Fraser and Cris O'Neal for Real Party in Interest and Appellant.

Lamb and Kawakami, Thomas G. Kelch , Michael K. Slattery ; Mary C. Wickham , County Counsel, Nicole Davis Tinkham , Assistant County Counsel, and Richard Girgado , Deputy County Counsel, for Petitioner and Respondent.

Ajalat, Polley, Ayoob & Matarese, Richard J. Ayoob , Christopher J. Matarese and Gregory R. Broege for Amicus Curiae Ajalat, Polley, Ayoob & Matarese.

California State Association of Counties and Jennifer B. Henning for Amicus Curiae California State Association of Counties and the California Assessors Association.

McDermott Will & Emery and Charles J. Moll III for Amicus Curiae Charles J. Moll III.

Xavier Becerra , Attorney General, Tamar Pachter , Assistant Attorney General, Karen W. Yiu and Heather B. Hoesterey , Deputy Attorneys General, for Amicus Curiae California State Board of Equalization.

OPINION

The Revenue and Taxation Code provides that a transfer of real property between legal entities triggers a reassessment of the property's value for tax purposes. Importantly for this appeal, the code also contains an exception to this rule when the proportional...

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