California Court of Appeal

In case involving the valuation of oil and gas mineral property interests for the purpose of determining ad valorem taxes, judgment for defendant-county on plaintiff's complaint for refund of taxes is affirmed where plaintiff had the burden of establishing a different taxable value of a real property interest and failed to do so.

Appellate Information

• Decided 06/26/2007
• Published 06/26/2007

Judges

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Downey Brand and Barbara L. Berg, Sacramento;  Day Carter & Murphy and Tracy K. Hunckler, for Plaintiff and Appellant.


• For Appellees:
  
• B.C. Barmann, Sr., County Counsel, and Jerri S. Bradley, Deputy County Counsel, for Defendant and Respondent.