California Court of Appeal

The California State Board of Equalization's Rule 139, permitting midyear reassessment of property suffering loss in value because of diminished access in the aftermath of September 11, 2001, is invalid because it is inconsistent with Tax Code section 170 and the constitution.

Appellate Information

• Decided 12/09/2005
• Published 12/09/2005

Judges

• REARDON, Acting P.J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Nielsen, Merksamer, Parrinello, Mueller & Naylor, John E. Mueller, Eric J. Miethke, Sacramento, for appellants.


• For Appellees:
  
• Richard E. Winnie, County Counsel (Alameda), Claude F. Kolm, Deputy County Counsel, Thomas F. Casey III, County Counsel (San Mateo), Lee A. Thompson, Deputy County Counsel, Ann Miller Ravel, County Counsel (Santa Clara), James J. Rees, Deputy County Counsel, John J. Sansone, County Counsel (San Diego), Walter DeLorrel III, Deputy County Counsel, Robert A. Ryan, County Counsel (Sacramento), Thomas Parker, Deputy County Counsel, Benjamin P. deMayo, County Counsel (Orange), James C. Harman, Deputy County Counsel, William C. Katzenstein, County Counsel (Riverside), Ash Hormozan, Deputy County Counsel, for respondents.