California Court of Appeal

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Olive Lake Industrial Park v. County of San Diego, D0363337

The denial of plaintiff's request with defendant-county's tax assessor to transfer the base year value of property that was subjected to an eminent domain order five and a half years earlier, to replacement property that was purchased three and one half years after the eminent domain order, is reversed and remanded, where the Legislature did not intend to deprive a taxpayer who loses property through eminent domain of the right to obtain prospective application of the base year value transfer in the event the replacement property is acquired within the four-year period but the claim is filed after the four-year period.

Appellate Information

  • Decided 07/18/2014
  • Published 07/18/2014




  • California Court of Appeal


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