California Court of Appeal

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Assessor for County of Santa Barbara v. Assessment Appeals Bd., B229656

In a dispute involving a methodology used by a county assessor to determine the "pro rata portion of the real property of the park" which is sold when a resident sells his or her membership stock in a nonprofit corporation, the Assessment Appeals Board's decision in favor of the nonprofit corporations, in concluding that the county assessor's method of reassessment violated Rev. & Tax Code section 62.1(c)(2) because it failed to apply the statutory definition of "pro rata portion of the real property" as a multiplication of the mobilehome park's total real property by a fraction consisting of the number of membership shares being sold divided by the total number of shares in the nonprofit corporation, is affirmed, as the Board applied the appropriate valuation method correctly and its findings are supported by substantial evidence.

Appellate Information

  • Decided 08/30/2012
  • Published 08/30/2012


  • Perren


  • California Court of Appeal