Zapara v. County of Orange

Opinion

WALLIN, J.

— Thomas Zapara appeals a judgment against him in favor of the County of Orange in his action for refund of property taxes. The sole issue raised on appeal is whether the transfer of title to real property by a partnership to a general partner, who by virtue of having purchased all minority partnership interests has become the sole partner and sole owner of the partnership and its property, constitutes a “change of ownership” under Revenue and Taxation Code section 60 1 permitting a reassessment of the property for property tax purposes. We affirm.

Zapara, Thomas Gray and…