Kaiser Center, Inc. v. County of Alameda

Opinion

RACANELLI, P. J.

—This case concerns a challenge to the 1977-1978 property tax assessment of the Kaiser Building and associated properties in the City of Oakland.

Procedure

Plaintiff Kaiser Center, Inc. (Kaiser) appeals from a judgment in its favor setting aside the decision of the assessment appeals board and remanding for further proceedings. Kaiser contends that the court should have found the value of the subject property to be no more than $41,450,000, as testified to by its expert witnesses, and should have entered judgment accordingly without a remand.

Plaintiff, a corporation whose…