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WILLIAM JEFFERSON & CO., INC. v. BD. OF ASSESSMENT

No. 11-55223.

695 F.3d 960 (2012)

WILLIAM JEFFERSON & CO., INC., Plaintiff-Appellant, v. BOARD OF ASSESSMENT AND APPEALS NO. 3 for ORANGE COUNTY and State of California, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed August 29, 2012.

Attorney(s) appearing for the Case

William A. Kent, Esq. (argued), Irvine, CA, for plaintiff-appellant William Jefferson & Co., Inc.

William L. Haluck (argued) and Ashley N. Coleman , Koeller, Nebeker, Carlson & Haluck, LLP, Irvine, CA, for defendant-appellee Assessment Appeals Board for Orange County.

Before: BETTY B. FLETCHER and KIM McLANE WARDLAW, Circuit Judges, and JOHN A. MENDEZ, District Judge.

OPINION

B. FLETCHER, Circuit Judge.

William Jefferson & Co., Inc. ("William Jefferson") lost a state administrative appeal in which William Jefferson challenged the Orange County Tax Assessor's ("Assessor") valuation of a parcel of real property. William Jefferson then filed suit in federal district court, alleging that its procedural due process rights were violated in the course of the administrative appeal hearing. We affirm the district court's conclusion...

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