Legal Opinion
Penner v. County of Santa Barbara
California Court of Appeal
Decided August 31, 1995No. B088264PublishedCited by 14 opinions
1Opinion of the Court
Opinion
YEGAN, J.
Joyce E. Penner appeals from a summary judgment granted to the County of Santa Barbara (County) in this action for a property tax refund. After Penner transferred real estate to a limited partnership wholly owned by herself and her adult children, the County issued a supplemental assessment increasing the property’s assessed value from $337,276 to $2.3 million She argues that the reassessment violates California Constition, article XIII A, section 2, subdivision (h) (hereafter, section 2(h)), which provides an exemption from reassessment for certain transfers of real property…
2Cases cited14 opinions
- People v. Lance W.California Supreme Court · 1985
- Commissioner v. National Alfalfa Dehydrating & Milling Co.Supreme Court of the United States · 1974
- Don E. Williams Co. v. CommissionerSupreme Court of the United States · 1977
- Commissioner v. ClarkSupreme Court of the United States · 1989
- Pacific Southwest Realty Co. v. County of Los AngelesCalifornia Supreme Court · 1991
9 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Lockheed Litigation CasesCalifornia Court of Appeal · 2004
- Starrh and Starrh Cotton Growers v. Aera Energy LLCCalifornia Court of Appeal · 2007
- Read v. Supervisor of AssessmentsCourt of Appeals of Maryland · 1999
- Empire Properties v. County of Los AngelesCalifornia Court of Appeal · 1996
- Committee for Responsible School Expansion v. Hermosa Beach City School DistrictCalifornia Court of Appeal · 2006
9 more not listed; retrieve them via the Exa API.