COUNTY OF ORANGE v. BEZAIRE, G032412
The base to which Proposition 13's two-percent inflation cap applies is the original purchase price of the property (or assessment at time of genuine new construction), not the reduced base resulting from any intervening downward reassessment, such as might happen with general deflation or a disaster.
- Decided 03/26/2004
- Published 03/26/2004
- California Court of Appeal
- For Appellant:
- Patton Boggs, Robert D. Luskin; Douglas J. Maloney and Allen A. Haim, San Rafael, for Plaintiff and Appellant Webster Guillor, Orange County Tax Assessor., Steefel, Levitt & Weiss, Harvey L. Leiderman, Jojiro Takano and Jeff C. Nguyen, San Francisco, for Plaintiff and Appellant John W. Moorlach, Treasurer-Tax Collector for the County of Orange., Benjamin P. de Mayo, County Counsel, James C. Harman and Laurie A. Shade, Deputy County Counsel, for Plaintiff and Appellant County of Orange and Orange County Board of Supervisors., Patrick K. Faulkner, County Counsel (Marin), for California Assessors' Association as Amicus Curiae on behalf of Plaintiffs and Appellants., John L. Bukey, Corona, Richard L. Hamilton, Sacramento, and Judith M. Cias, for California School Boards Association as Amicus Curiae on behalf of Plaintiffs and Appellants., Diane F. Boyer-Vine, Marian M. Johnston and Scott A. Baxter, for Senate of the State of California as Amicus Curiae on behalf of Plaintiffs and Appellants., Ruth Sorensen, Alturas, for California State Association of Counties and the League of California Cities as Amicus Curiae on behalf of Plaintiffs and Appellants., Bill Lockyer, Attorney General, Lawrence K. Keethe and William L. Carter, Deputy Attorney Generals, for California Department of Finance as Amicus Curiae on behalf of Plaintiffs and Appellants.
- For Appellees:
- Gangloff, Gangloff & Pool, Robert A. Pool, David L. Gangloff, Jr., Bellflower; Knapp, Petersen & Clarke, Stephen M. Harris, Glendale; Divelbiss, Divelbiss & Bonzell, Rod Divelbiss and Jonathan Weinberg, Oakland, for Defendants and Respondents., Patrick G. Woosley, attorney in pro. per. as Amicus Curiae on behalf of Defendants and Respondents.