Simms v. Pope

Opinion

FUKUTO, J.

Alexander Pope, as county assessor (Assessor), and the Assessment Appeals Board, County of Los Angeles (Board), appeal a judgment in favor of plaintiff, Maria Simms, granting her a property tax refund.

Simms received a permit to build an addition onto an existing single family dwelling. Tax assessment personnel measured and diagrammed the addition during the framing stage. Subsequent to the completion of the improvement, an attempt was made to verify these measurements in order to establish the value of the addition for tax purposes. Simms’s husband ordered the appraisers off…