In Re Appeal of Butte County

The majority opinion appropriately finds that irrigability of land is a relevant consideration when assessing agriculture land values. However, I would conclude that the trial court clearly erred in ruling that the County must assess appellees’ land values using only dryland tables.

Butte County requested and received an Attorney General’s opinion on the propriety of considering the irrigation factor in land assessments. Assessment of Irrigated Agricultural Land, Op. Att’y Gen. No. 80-36, p. 202 (May 12, 1980). The Attorney General ruled “the Butte County Assessor is correct in considering the…