Legal Opinion
Sunrise Retirement Villa v. Dear
California Court of Appeal
Decided October 27, 1997No. C024496PublishedCited by 22 opinions
1Opinion of the Court
Opinion
CALLAHAN, J.
Revenue and Taxation Code section 51.5 (all further unspecified statutory references are to this code) requires a county tax assessor to correct errors in the tax roll which are not based on judgment as to value in the same assessment year they are “discovered.” This case calls on us to plumb the murky waters of available remedies when the county assessor refuses the taxpayer’s request to correct such an error eight years after it was allegedly made and the normal time for appeal has expired.
In 1986 the Placer County Assessor (Assessor) determined there had been a change in…
2Cases cited12 opinions
- California Correctional Peace Officers Ass'n. v. State Personnel BoardCalifornia Supreme Court · 1995
- People Ex Rel. Younger v. County of El DoradoCalifornia Supreme Court · 1971
- County of Sacramento v. Assessment Appeals Board No. 2California Court of Appeal · 1973
- Sea World, Inc. v. County of San DiegoCalifornia Court of Appeal · 1994
- Dreyer's Grand Ice Cream, Inc. v. County of AlamedaCalifornia Court of Appeal · 1986
7 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Kaufman & Broad Communities, Inc. v. Performance Plastering, Inc.California Court of Appeal · 2005
- Steinhart v. County of Los AngelesCalifornia Supreme Court · 2010
- Heavenly Valley v. El Dorado County Board of EqualizationCalifornia Court of Appeal · 2000
- Little v. LOS ANGELES COUNTY ASSESSMENT APPEALS BOARDSCalifornia Court of Appeal · 2007
- Metropolitan Culinary Services, Inc. v. County of Los AngelesCalifornia Court of Appeal · 1998
17 more not listed; retrieve them via the Exa API.