Phillis v. County of Humboldt

Filed 12/31/20 CERTIFIED FOR PARTIAL PUBLICATION* IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA FIRST APPELLATE DISTRICT DIVISION TWO TIM PHILLIS et al., Plaintiffs and Appellants, A158725 v. COUNTY OF HUMBOLDT, (Humboldt County Super. Ct. No. DR170699) Defendant and Respondent. Appellants Tim and Kathy Phillips sought a reduction in the value at which property they purchased at a trustee’s sale was assessed, then challenged the value determined by the Assessment Appeals Board (Board) in superior court. They appeal from the judgment against them, arguing the Board improperly failed to…