Dennis v. County of Santa Clara

Opinion

AGLIANO, P. J.

Following plaintiffs’ purchase of real property in San Jose, the Assessor of Santa Clara County revalued the property for tax purposes in an amount substantially higher than the purchase price. After the assessment appeals board denied plaintiffs’ application for changed assessment, plaintiffs filed this action to nullify the board’s decision. The superior court set aside the board’s decision, finding that the full value of the property was the amount of plaintiffs’ purchase price, and entered judgment accordingly. The County of Santa Clara and City of San Jose appeal.…