Osco Drug, Inc. v. County of Orange

Opinion

SONENSHINE, Acting P. J.

We are asked to decide whether a downward adjustment to a base-year value on the current tax roll entitles a taxpayer to a refund of taxes paid for years prior to the adjustment. We conclude it does not.

I

Following a change in ownership in November 1980 (Rev. & Tax. Code, § 64, subd. (c)), two parcels of real property owned by Oseo Drugs, Inc., were reassessed by the Orange County Assessor. The new base year for both properties became 1981.

In 1984, Oseo filed an application for change in the 1984 secured roll assessment, controverting the assessor’s market…