William Jefferson & Co., Inc. v. Board of Assessment and Appeal

OPINION

B. FLETCHER, Circuit Judge:

William Jefferson & Co., Inc. (“William Jefferson”) lost a state administrative appeal in which William Jefferson challenged the Orange County Tax Assessor’s (“Assessor”) valuation of a parcel of real property. William Jefferson then filed suit in federal district court, alleging that its procedural due process rights were violated in the course of the administrative appeal hearing. We affirm the district court’s conclusion that the state administrative appeal did not deny William Jefferson procedural due process. In a separate memorandum disposition filed…