California Court of Appeal

Trial court properly rejected the county tax assessor's increased valuation of plaintiffs' business property and the resulting increased property tax increase calculation, where the trial court: 1) applied the correct standard of review; 2) properly admitted evidence at trial; 3) correctly concluded that the methodology the assessor used was legally incorrect; but 4) the matter must be remanded to the Kern County Assessment Appeals Board for further proceedings because factual questions remain regarding the correct expected combined federal and state marginal income tax rate applicable to a typical potential purchaser of the property in issue.

Appellate Information

• Decided 03/15/2013
• Published 03/15/2013

Judges

• HILL

Court

• California Court of Appeal

Counsel