Legal Opinion

Kuperman v. San Diego County Assessment Appeals Bd. No. 1

California Court of Appeal

Decided March 20, 2006No. D045751PublishedCited by 12 opinions

1Opinion of the Court

Opinion

McCONNELL, P. J.

Lawrence C. Kuperman appeals the denial of his petition for a writ of administrative mandamus to set aside a decision of the Assessment Appeals Board (the Board) finding the San Diego County Tax Assessor (the Assessor) lacked jurisdiction to consider Kuperman’s application for a reduction in the base year value of property because the application was not timely filed. We affirm the judgment.

FACTS

In 1996, Kuperman paid $185,000 to purchase a 50-acre parcel located in the De Luz area of Fallbrook. Angie Fedele, a real estate appraiser in the Assessor’s office, valued the…

2Cases cited26 opinions

  1. Lassiter v. Department of Social Servs. of Durham Cty.Supreme Court of the United States · 1981
  2. Nordlinger v. HahnSupreme Court of the United States · 1992
  3. Wood v. CarpenterSupreme Court of the United States · 1879
  4. Norgart v. Upjohn Co.California Supreme Court · 1999
  5. Diamond Multimedia Systems, Inc. v. Superior CourtCalifornia Supreme Court · 1999

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3Cited by12 opinions

  1. California State University, Fresno Ass'n v. County of FresnoCalifornia Court of Appeal · 2017
  2. Bettencourt v. City & County of San FranciscoCalifornia Court of Appeal · 2007
  3. Little v. LOS ANGELES COUNTY ASSESSMENT APPEALS BOARDSCalifornia Court of Appeal · 2007
  4. E.G. v. A.G.California Court of Appeal · 2011
  5. Olive Lane Industrial Park, LLC v. County of San DiegoCalifornia Court of Appeal · 2014

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