County of Orange v. Orange County Assessment Appeals Board No. 1

Opinion

WALLIN, J.

The County of Orange (County) appeals the judgment denying its petition for writ of mandamus seeking to set aside a decision of the Orange County Assessment Appeals Board No. (Board), which adopted the position of taxpayer American Television and Communications Corporation (American) concerning the property tax on American’s cable television system. The County contends the Board erred as a matter of law by: (1) failing to consider the appropriate appraisal unit as a whole for valuation purposes; and (2) rejecting the comparable sales and income approaches in establishing the…