Legal Opinion
Heavenly Valley v. El Dorado County Board of Equalization
California Court of Appeal
Decided December 20, 2000No. C033467PublishedCited by 47 opinions
1Opinion of the Court
Opinion
SIMS, Acting P. J.
Appellants El Dorado County Board of Equalization (CBOE) and El Dorado County Board of Supervisors (CBOS) appeal from the trial court’s grant of Heavenly Valley’s petition for a writ of administrative mandamus (Code Civ. Proc., § 1094.5), in which the trial court determined Heavenly Valley had a right to administrative review following a business property audit under Revenue and Taxation Code section 469. The audit revealed an undervaluation of some property but, because other property had been overassessed, the assessor concluded the net difference was de minimis and…
2Cases cited20 opinions
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- California Teachers Ass'n v. San Diego Community College DistrictCalifornia Supreme Court · 1981
- Western States Petroleum Assn. v. Superior CourtCalifornia Supreme Court · 1995
- DaFonte v. Up-Right, Inc.California Supreme Court · 1992
- Burden v. SnowdenCalifornia Supreme Court · 1992
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3Cited by47 opinions
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- City of Lincoln v. BarringerCalifornia Court of Appeal · 2002
- Casterson v. Superior CourtCalifornia Court of Appeal · 2002
- Whaley v. Sony Computer Entertainment America, Inc.California Court of Appeal · 2004
- Tilbury Constructors, Inc. v. State Compensation Insurance FundCalifornia Court of Appeal · 2006
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