California Court of Appeal

In an action seeking a refund of property taxes, the trial court's decision against the taxpayer is affirmed, where: 1) trial court did not err when it applied the substantial evidence standard of review to the findings of the San Diego County Assessment Appeals Board and refused to conduct a trial de novo on the facts; 2) the Board properly denied the taxpayer's claim that there was no change in ownership for purposes of an exemption to the reassessment-on-transfer rules of Prop. 13; and 3) the taxpayer did not exhaust his administrative remedies on the issue of whether he was entitled to the exemption on the basis of the sale being one to a public entity.

Appellate Information

• Decided 03/27/2012
• Published 03/27/2012

Judges

• Benke

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• James Ellis Schneider, Walter Joseph DeLorrell III