Shellenberger v. Board of Equalization

Opinion

EVANS, J.

The Assessor of the County of San Joaquin, Robert Shellenberger (County), appeals from the judgment denying a petition for writ of mandate, The issue presented is whether real property which had been enforceably restricted pursuant to Williamson Act contracts (Gov. Code, § 51200 et seq.) 1 in 1975, which contracts were terminated in 1977, could be reassessed for property tax purposes in 1978 under the “rollback” provision of article XIII A of the California Constitution to reflect fair market value. The trial court answered the question negatively, sustaining a decision by the…