Farr v. County of Nevada
California Court of Appeal
1Opinion of the Court
Opinion
CANTIL-SAKAUYE, J.
This is an appeal by- a property owner, John M. Farr, of a judgment upholding the property tax assessment decision of the Nevada County Assessment Appeals Board (Board) for his owner-occupied single-family home. We conclude the Board’s failure to apply the statutory presumption affecting the burden of proof in favor of the homeowner, Farr, at the hearings before it (Rev. & Tax. Code, § 167, subd. (a) (section 167(a)) requires reversal of the judgment and a remand to the Board for a new hearing.
BACKGROUND
Although our reason for reversing the judgment is based on the…
2Cases cited32 opinions
- Topanga Assn. for a Scenic Comm. v. CTY OF LOS ANGELESCalifornia Supreme Court · 1974
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- BRET HARTE INN, INC v. City and County of San FranciscoCalifornia Supreme Court · 1976
- Universal Consolidated Oil Co. v. ByramCalifornia Supreme Court · 1944
- Olson v. Automobile Club of Southern CaliforniaCalifornia Supreme Court · 2008
27 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Fernandes v. Singh, California Court of Appeal, 5th District2017
- Palm Property Investments, LLC v. YadegarCalifornia Court of Appeal · 2011
- Glovis Am., Inc. v. Cnty. of Ventura, California Court of Appeal, 5th District2018
- Cnty. of L. A. v. L. A. Cnty. Civil Serv. Comm'n, California Court of Appeal, 5th District2018
- Next Century Assocs., LLC v. Cnty. of L. A., California Court of Appeal, 5th District2018
19 more not listed; retrieve them via the Exa API.