California Court of Appeal

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William Jefferson & Co. v. Assessment Appeals Board, G049344

Summary judgment for defendant Assessment Appeals Board in an action to compel the defendant to grant plaintiff's appeal and direct the Assessor to change the property's base year value is affirmed, where: 1) any lawsuit that seeks a property tax reduction by challenging the base year value assigned to an owner's property must be brought as a tax refund action against the county or city that collected the tax, not the local assessment appeals board; and accordingly, 2) the trial court properly determined plaintiff may not maintain this action against defendant Appeals Board.

Appellate Information

  • Decided 07/22/2014
  • Published 07/22/2014




  • California Court of Appeal


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