Legal Opinion
Exxon Mobil Corp. v. County of Santa Barbara
California Court of Appeal
Decided November 19, 2001No. B146471PublishedCited by 11 opinions
1Opinion of the Court
Opinion
YEGAN, J.
In this tax refund case, Exxon Mobil Corporation (Exxon) challenges the method by which the county assessor and county assessment appeals board valued its oil processing facility for the 1993-1996 tax years. (Rev. & Tax. Code, § 5140 et seq.) The trial court found that the Santa Barbara County Assessment Appeals Board (Board) used the wrong valuation methodology and remanded the matter for further proceedings. County of Santa Barbara (County) appeals. We affirm.
Facts and Procedural History
Exxon owns and operates the Santa Ynez Unit (SYU). It consists of 76,200 acres of…
2Cases cited20 opinions
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- Lynch v. State Board of EqualizationCalifornia Court of Appeal · 1985
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3Cited by11 opinions
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- Kaiser Foundation Health Plan, Inc. v. ZingaleCalifornia Court of Appeal · 2002
- California Minerals, L.P. v. County of KernCalifornia Court of Appeal · 2007
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