Sacramento County Fire Protection District v. Sacramento County Assessment Appeals Board II
California Court of Appeal
1Opinion of the Court
*330Opinion
DAVIS, J.
In this appeal from a demurrer sustained without leave to amend, we conclude that a fire protection district lacks standing to seek a writ of mandate against a county assessment appeals board after the board upheld a lower assessed valuation for a taxpayer’s real property. Accordingly, we affirm.
Background
Because this is a demurrer proceeding, we accept as true the allegations of the petition for writ of mandate/administrative mandate. (Carsten v. Psychology Examining Com. (1980) 27 Cal.3d 793, 795 [166 Cal.Rptr. 844, 614 P.2d 276] (Carsten).)
The petition alleges as follows.…
2Cases cited22 opinions
- Green v. ObledoCalifornia Supreme Court · 1981
- Carsten v. Psychology Examining CommitteeCalifornia Supreme Court · 1980
- Board of Social Welfare v. County of Los AngelesCalifornia Supreme Court · 1945
- Conlin v. Board of SupervisorsCalifornia Supreme Court · 1893
- County of Sacramento v. Assessment Appeals Board No. 2California Court of Appeal · 1973
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- Embarcadero Municipal Improvement District v. County of Santa BarbaraCalifornia Court of Appeal · 2001
- EMID v. County of Santa BarbaraCalifornia Court of Appeal · 2001
- DISTRICT v. BoardCalifornia Court of Appeal · 1999
- Nat'l Asian Am. Coal. v. Newsom, California Court of Appeal, 5th District2019
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