Carlson v. Assessment Appeals Board I

*1008Opinion

AGLIANO, J.

Introduction

This action follows a proceeding before respondent Assessment Appeals Board I for the County of Santa Clara (Board) in which the Board reduced the tax assessment on property owned by real party in interest, Walton Distribution Services, Inc. (Walton). Plaintiff Alfred E. Carlson, Assessor of the County of Santa Clara (Assessor), filed a petition for writ of mandate in the superior court to vacate the reduction. The petition was denied and the Assessor has filed a timely appeal.

The question presented is this: Did the Assessment Appeals Board, in determining the…