Supreme Court of California
Auerbach v. Assessment Appeals Bd. No. 1 for the County of Los Angeles, S134920
In a dispute over the determination of certain property taxes, a judgment finding that both land and improvements were subject to, and included in the calculation of, a grandparent-to-grandchild reassessment exclusion is affirmed where, for purposes of Proposition 13, a lessor owned the building as well as the land at issue, and accordingly, a change in ownership of the land also changed ownership of the building.
Appellate Information
- Decided 07/17/2006
- Published 07/17/2006
Judges
- CHIN, J.
Court
- Supreme Court of California
Counsel
- For Appellant:
- Raymond G. Fortner, Jr., County Counsel, and Albert Ramseyer, Deputy County Counsel, for Plaintiff and Appellant.
- For Appellees:
- No appearance for Defendant and Respondent., Bill Lockyer, Attorney General, and William L. Carter, Deputy Attorney General, for California State Board of Equalization as Amicus Curiae on behalf of Defendant and Respondent., Rodi, Pollock, Pettker, Galbraith & Cahill, Cris K. O'Neall, C. Stephen Davis, Wade E. Norwood, Los Angeles; Gibson, Dunn & Crutcher. Theodore J. Boutrous, Jr., William E. Thomson and Casey N. Carrington, Los Angeles, for Real Party in Interest and Respondent.