Land Partners, LLC v. Cnty. of Orange

*743In this taxpayer refund action, Land Partners, LLC, and Los Alisos Ranch Company (collectively, Land Partners) appeal from a postjudgment order denying their motion for attorney fees brought pursuant to Revenue and Taxation Code section 5152.1 Although the court had found the County of Orange Assessor (Assessor) used a constitutionally invalid methodology in valuing Land Partners' property for property tax purposes, the court determined there was no evidence the Assessor's actions were due to his subjective belief that a certain constitutional provision, statute, rule or regulation was…