Bank of America v. County of Fresno

Opinion

FRANSON, Acting P. J.

Statement of the Case

This is an appeal from a judgment of the superior court ordering a remand of respondent’s claim for refund of real property taxes to the Fresno County Board of Supervisors sitting as a board of equalization. The judgment specified certain evidentiary errors committed by the board at the equalization hearing and found that respondent had presented a prima facie case of overassessment.

During the equalization hearing, respondent (referred to herein in the singular) was prevented from presenting certain evidence because of its asserted irrelevancy…