California Court of Appeals Reverses on Statute of Limitations in Property Tax Assessment Challenge

California Court of Appeals, Second Appellate District, Division One reversed in part and affirmed in part the trial court’s ruling in a property tax assessment dispute, holding that the wrong statute of limitations was applied to an administrative mandate claim challenging an assessment appeals board decision. The dispute arose after the Los Angeles County Assessor reassessed property following 2007 transactions. In 2010, the Assessment Appeals Board reduced the assessed value. However, in 2012, after criminal charges were filed against certain assessor representatives, the Assessor attempted to restore higher values. The taxpayer sought relief through both traditional and administrative mandate proceedings. ...