Legal Opinion
Helene Curtis, Inc. v. Assessment Appeals Board
California Court of Appeal
Decided October 5, 1999No. B128111PublishedCited by 13 opinions
1Opinion of the Court
Opinion
NOTT, J.
This case presents two issues: (1) Title 18, section 305, subdivision (e) of the California Code of Regulations (Rule 305(e)) prohibits amendment of applications for property tax refunds “to request relief additional to or different in nature from that originally requested” after the filing deadline. Is that regulation authorized by the State Board of Equalization’s (SBE) governing statutes? (2) Did applications for tax reductions which only stated challenges to escape assessments of personal property and fixtures include challenges to the underlying real property at the…
2Cases cited10 opinions
- Dyna-Med, Inc. v. Fair Employment & Housing CommissionCalifornia Supreme Court · 1987
- United States v. MendozaSupreme Court of the United States · 1984
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- Reichardt v. HoffmanCalifornia Court of Appeal · 1997
- County of Sacramento v. Assessment Appeals Board No. 2California Court of Appeal · 1973
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3Cited by13 opinions
- Tristani Ex Rel. Karnes v. RichmanDistrict Court, W.D. Pennsylvania · 2009
- K.G. v. MeredithCalifornia Court of Appeal · 2012
- Clayworth v. BontaDistrict Court, E.D. California · 2003
- Kuperman v. San Diego County Assessment Appeals Bd. No. 1California Court of Appeal · 2006
- Helene Curtis, Inc. v. Los Angeles County Assessment Appeals BoardsCalifornia Court of Appeal · 2004
8 more not listed; retrieve them via the Exa API.