Olive Lane Industrial Park, LLC v. County of San Diego

Opinion

HALLER, J.

Olive Lane Industrial Park, LLC (Olive Lane), owned real property that was taken by eminent domain. Within four years after the eminent domain order, Olive Lane acquired another parcel of property. About five and one-half years after the eminent domain order, for purposes of calculating property taxes on its new property, Olive Lane filed a request with the San Diego County (County) tax assessor to transfer the condemned property’s base year value to the replacement property, as permitted by California Constitution, article XIII A (Article XIII A). The County denied Olive…