Legal Opinion
Scott v. State Board of Equalization
California Court of Appeal
Decided November 22, 1996No. C021645PublishedCited by 3 opinions
1Opinion of the Court
Opinion
RAYE, J.
The California State Constitution provides that the failure in any year to claim an exemption or classification which reduces a property tax amounts to a waiver as a matter of law for that year. (Cal. Const., art. XIII, § 6.) Another section of the Constitution allows transfers of ownership of real property from parents to children without triggering a reassessment of the value of the property (the parent-child exclusion). (Cal. Const., art. XIII A, § 2, subd. (h).) In 1987, 1988, 1990, 1993 and 1994 the Legislature established and then changed the time period during which the…
2Cases cited7 opinions
- Mutual Life Insurance v. City of Los AngelesCalifornia Supreme Court · 1990
- Schettler v. County of Santa ClaraCalifornia Court of Appeal · 1977
- County of Sonoma v. State Board of EqualizationCalifornia Court of Appeal · 1987
- Community Television of So. Cal. v. County of LACalifornia Court of Appeal · 1975
- California Computer Products, Inc. v. County of OrangeCalifornia Court of Appeal · 1980
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3Cited by3 opinions
- Preston v. State Board of EqualizationCalifornia Supreme Court · 2001
- Westly v. U. S. BancorpCalifornia Court of Appeal · 2003
- Preston v. State Board of EqualizationCalifornia Supreme Court · 2001