Legal Opinion
Reilly v. City and County of San Francisco
California Court of Appeal
Decided August 29, 2006No. A109062PublishedCited by 10 opinions
1Opinion of the Court
Opinion
McGUINESS, P. J.
Under Proposition 13, real property may be reassessed at its current market value when ownership of the property changes. (Pacific Southwest Realty Co. v. County of Los Angeles (1991) Cal.4th 155 [2 Cal.Rptr.2d 536, 820 P.2d 1046] (Pacific Southwest).) In this appeal, we consider whether there is a change in ownership of real property held by a testamentary trust when an income beneficiary of the trust dies and is succeeded by another income beneficiary. The City and County of San Francisco (the City) reassessed real property held by a trust after a new income…
2Cases cited11 opinions
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- People v. HudsonCalifornia Supreme Court · 2006
- Estate of LefrancCalifornia Supreme Court · 1952
- Pacific Southwest Realty Co. v. County of Los AngelesCalifornia Supreme Court · 1991
- PG&E Corp. v. Public Utilities CommissionCalifornia Court of Appeal · 2004
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3Cited by10 opinions
- Ocean Avenue LLC v. County of Los Angeles CA2/2California Court of Appeal · 2014
- Fashion Valley Mall, LLC v. County of San DiegoCalifornia Court of Appeal · 2009
- Maryland Office of People's Counsel v. Maryland Public Service CommissionCourt of Special Appeals of Maryland · 2015
- Phelps v. Orange County Assessment Appeals Board No. 1California Court of Appeal · 2010
- Bohnett v. County of Santa BarbaraCalifornia Court of Appeal · 2021
5 more not listed; retrieve them via the Exa API.