Legal Opinion
Stocker Resources, Inc. v. Assessment Appeals Board
California Court of Appeal
Decided August 20, 1996No. B098199PublishedCited by 3 opinions
1Opinion of the Court
Opinion
ORTEGA, J.
Appellant Stocker Resources, Inc., applied for a reduction of real property tax assessments for fiscal tax year 1992-1993. Respondent Assessment Appeals Board for the County of Los Angeles (the board) failed to hear Stocker’s application within two years of its filing, believing Stocker had waived the two-year rule of Revenue and Taxation Code section 1604, subdivision (c)(1). That provision requires the board to adopt the taxpayer’s opinion of market value, as reflected on the taxpayer’s application for reduction in assessment, if the board fails to hear the matter within…
2Cases cited5 opinions
- Piarulle v. Comm'rUnited States Tax Court · 1983
- Dimitrious J. Lignos and Evelyn Lignos v. United StatesCourt of Appeals for the Second Circuit · 1971
- Shell Western E & P, Inc. v. County of LakeCalifornia Court of Appeal · 1990
- Schenk v. CommissionerUnited States Tax Court · 1976
- Herschler v. CommissionerUnited States Tax Court · 1984
3Cited by3 opinions
- Helene Curtis, Inc. v. Los Angeles County Assessment Appeals BoardsCalifornia Court of Appeal · 2004
- Schoenberg v. County of Los Angeles Assessment Appeals BoardCalifornia Court of Appeal · 2009
- HELENE CURTIS, INC. v. BoardCalifornia Court of Appeal · 2004