California Court of Appeal

In a suit relating to property taxes assessed against plaintiff's real property, the trial court's sustainment of the government defendants' demurrer is affirmed where neither of the defendants, nor the trial court can effectively give plaintiff the relief he is seeking despite his procedurally timely appeal of the 2010 base year value assessment because his timely appeal would only entitle him to request a refund for tax years 2012 and thereafter, and even if entitled to a reduction in the 2010 tax assessment, it would have had no effect because the 2010 base year value was superseded by subsequent assessments in 2011 and 2012 while construction was yet incomplete.

Appellate Information

• Published 2016/02/25

Judges

• BUTZ

Court

• California Court of Appeal

Counsel