Helene Curtis, Inc. v. Los Angeles County Assessment Appeals Boards

Opinion

COOPER, P. J.

This appeal is from a judgment denying a petition for a writ of mandate, to require the Los Angeles County Assessment Appeals Boards (board)1 to (1) set aside the denial of petitioner Helene Curtis, Inc.’s (Curtis) 1997 application for reduction of property tax assessment, (2) hold a hearing on that application, and (3) enroll Curtis’s opinion of market value, because of the board’s failure to determine the application within two years after its filing (Rev. & Tax. Code, section 1604, subds. (c), (d)).2 The trial court denied the petition, principally on grounds Curtis was…