Sky River LLC v. County of Kern

Opinion

HILL, P. J.

This is an appeal by Kern County from the trial court’s judgment, which rejected the decision of the Kern County Assessment Appeals Board (board) upholding the county tax assessor’s increased valuation of plaintiffs’ business property and the resulting increased property tax. The county contends the trial court applied the wrong standard in reviewing the administrative decision; it contends application of the correct standard would have resulted in a judgment upholding the administrative decision because it was supported by substantial evidence. The county further asserts…