California Court of Appeal

In a challenge to the assessment of property taxes on the equipment and personal property in plaintiff's novelty ice cream production lines, the trial court's judgment for defendant-county is affirmed, where: 1) the trial court properly applied the substantial evidence standard of review; 2) the evidence did not compel a finding, as a matter of law, that there was excess capacity at plaintiff's facility, which was caused by external forces beyond plaintiff's control and recognized in the market; and consequently, and 3) the evidence supported the Assessment Appeals Board's conclusion that plaintiff failed to sustain its burden of proof and the trial court's determination that substantial evidence supported the board's decision.

Appellate Information

• Decided 08/06/2013
• Published 08/06/2013

Judges

• HILL

Court

• California Court of Appeal

Counsel