California Court of Appeal
Assessor for County of Santa Barbara v. Assessment Appeals Board No. 1, B229656
In a case involving the tax assessment of transfers of ownership in two tenant-owned mobilehome parks, in which an assessment appeals board overturned a county assessor's valuation of land underlying mobilehomes, the trial court's denial of a petition for administrative mandamus is affirmed, where: 1) Rev. and Tax. Code section 62.1(c)(1) and (2) require valuation of the underlying space by using a formula based a pro rata portion of the real property of the park; and 2) as to the properties at issue, the Board applied the appropriate valuation method correctly and its findings were supported by substantial evidence.
Appellate Information
- Decided 05/16/2012
- Published 05/16/2012
Judges
- Perren
Court
- California Court of Appeal
Counsel
- For Appellant:
- Marie A. LaSala, Jerry F. Czuleger