Legal Opinion
Main & Von Karman Associates v. County of Orange
California Court of Appeal
Decided March 16, 1994No. G013566PublishedCited by 10 opinions
1Opinion of the Court
Opinion
SILLS, P. J.
Plaintiff Main & Von Karman Associates (M&VK) appeals from a judgment denying its claim for refund of real property taxes. Because the county assessor failed to follow the mandatory provisions of rule 4 of the State Board of Equalization (Cal. Code Regs., tit. 18, §4) in using the comparable sales approach to value in calculating the fair market value of the properties, we reverse.
Facts
M&VK is the owner of two commercial properties in Irvine that lie adjacent to one another. The “Main Street parcel” consists of a commercial building and land located at 2300 Main Street. It…
2Cases cited10 opinions
- BRET HARTE INN, INC v. City and County of San FranciscoCalifornia Supreme Court · 1976
- County of Stanislaus v. County of Stanislaus Assessment Appeals BoardCalifornia Court of Appeal · 1989
- Prudential Insurance of America v. City & County of San FranciscoCalifornia Court of Appeal · 1987
- Xerox Corp. v. County of OrangeCalifornia Court of Appeal · 1977
- Midstate Theatres, Inc. v. County of StanislausCalifornia Court of Appeal · 1976
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3Cited by10 opinions
- Heavenly Valley v. El Dorado County Board of EqualizationCalifornia Court of Appeal · 2000
- Souza v. Westlands Water DistrictCalifornia Court of Appeal · 2006
- Farr v. County of NevadaCalifornia Court of Appeal · 2010
- Sunrise Retirement Villa v. DearCalifornia Court of Appeal · 1997
- Mola Development Corp. v. Orange County Assessment Appeals Board No. 2California Court of Appeal · 2000
5 more not listed; retrieve them via the Exa API.