Holland v. Assessment Appeals Board No. 1

Filed 1/23/14 IN THE SUPREME COURT OF CALIFORNIA JOSEPH E. HOLLAND, as Assessor, etc., ) ) Plaintiff and Appellant, ) ) S205876 v. ) ) Ct.App. 2/6 B229656 ASSESSMENT APPEALS BOARD NO. 1, ) ) Defendant and Respondent; ) Santa Barbara County ) Super. Ct. No. 01244457 RANCHO GOLETA LAKESIDE ) MOBILEERS, INC., et al., ) ) Real Parties in Interest and ) Respondents. ) ____________________________________) In 1978, California voters adopted Proposition 13, which added article XIII A to our state Constitution. This amendment limited the rate at which real property in this state may be taxed and the…