Gaumer v. County of Tehama

The County of Tehama has appealed from a judgment allowing recovery of real property taxes paid under protest.

This ease concerns the question whether the failure of an assessor to inform an assessee of an increased assessment of over 25 percent on the assessee’s land precludes collection of a tax based on the increase in assessed value. The trial court answered that question affirmatively. We agree with that holding. A statute requiring that such notice be given is mandatory. All administrative remedies having been exhausted, the taxpayers properly brought this action. Our opinion deals in…