California Court of Appeal

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Steinhart v. County of Los Angeles, B190957

In an action brought for refund of real estate taxes paid, dismissal pursuant to defendant-county's demurrer is reversed as plaintiff's acquisition of a life estate in real property upon the death of her sister was not a transfer "substantially equal to the value of the fee interest," for purposes of constituting a change of ownership so as to trigger a reassessment.

Appellate Information

  • Decided 09/28/2007
  • Published 09/28/2007


  • KLEIN, P.J.


  • California Court of Appeal


  • For Appellant:
  • Terran T. Steinhart, Los Angeles, for Plaintiff and Appellant., Stephen H. Bennett in pro. per.;  Trevor A. Grimm, Los Angeles, Jonathan M. Coupal and Timothy A. Bittle, Sacramento, for Howard Jarvis Taxpayers Association as Amicus Curiae on behalf of Plaintiff and Appellant., Richard E. Winnie, County Counsel (Alameda), Claude R. Kolm, Deputy County Counsel;  Robert A. Ryan, Jr., County Counsel (Sacramento), Thomas R. Parker, Deputy County Counsel, for California State Association of Counties and the California Assessor's Association as Amicus Curiae., Michael V. Strong, in pro. per., as Amicus Curiae.

  • For Appellees:
  • Raymond G. Fortner, Jr., County Counsel (Los Angeles), Richard Girgado, Deputy County Counsel, for Defendant and Respondent., Edmund G. Brown, Jr. Attorney General, David S. Chaney, Chief Assistant Attorney General, Paul D. Gifford, Assistant Attorney General, Gordon Burns, Deputy State Solicitor General, and William L. Carter, Deputy Attorney General, for California State Board of Equalization as Amicus Curiae on behalf of Defendant and Respondent.
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