United States Ninth Circuit

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William Jefferson & Co., Inc. v. Bd. of Assessment & Appeals, 11-55223

In a suit challenging a county tax assessor's valuation of a parcel of real property, district court's judgment that the state administrative appeal did not deny plaintiff procedural due process is affirmed, as California Government Code section 31000.7 which permitted the attorney to advise the Assessment Appeals Board (Board) in the same proceeding where her colleague (also from the same county counsel's office) represented the assessor, does not violate due process, and the county counsel's dual representation does not undermine the Board's impartiality as long as the county counsel's office maintains an ethical wall that prevents attorneys representing the assessor from supervising attorneys who advise the Board or sharing case information with them.

Appellate Information

  • Decided 08/29/2012
  • Published 08/29/2012


  • Fletcher


  • United States Ninth Circuit