Legal Opinion
United Enterprises, Ltd. v. Assessment Appeals Board
California Court of Appeal
Decided February 1, 1994No. D015167PublishedCited by 4 opinions
[Opinion certified for partial publication.1]
1Opinion of the Court
Opinion
FROEHLICH, Acting P. J.
—In this tax refund case the County of San Diego (County) appeals from the judgment of the trial court which ordered County to reduce the assessment on certain property. The primary issue on appeal involves the proper application of Revenue and Taxation Code 2 section 1604. Under section 1604, when a taxpayer applies for reduction of an assessment, the Assessment Appeals Board (the AAB) must hear and decide the matter within two years, subject to certain extensions and/or exceptions discussed hereafter. If the AAB fails to meet those time limits, the taxpayer’s…
2Cases cited4 opinions
- Security-First National Bank v. County of Los AngelesCalifornia Supreme Court · 1950
- Regus v. SchartkoffCalifornia Court of Appeal · 1957
- Park 'N Fly of San Francisco, Inc. v. City of South San FranciscoCalifornia Court of Appeal · 1987
- Shell Western E & P, Inc. v. County of LakeCalifornia Court of Appeal · 1990
3Cited by4 opinions
- Heavenly Valley v. El Dorado County Board of EqualizationCalifornia Court of Appeal · 2000
- Mission Housing Development Co. v. City & County of San FranciscoCalifornia Court of Appeal · 1997
- Flightsafety International Inc. v. Los Angeles County Assessment Appeals BoardCalifornia Court of Appeal · 2003
- FlightSafety International v. L.A. County Assessment Appeals Bd.California Court of Appeal · 2023