Farr

BACKGROUND

Farr’s Appeal of the Property Assessment The underlying dispute in this case arose between Farr, who built a new house on property his family had long owned in Nevada County, and the County (as represented by its assessor’s office) over the value of property improved by Farr. As set forth in our prior published opinion in this case, Farr began construction in 2004. The house received a 40 percent completion property tax assessment of $265,000 at the end of 2004; in 2006, the assessor issued a supplemental assessment of $1.35 million, bringing the total assessment for the newly constructed house to $1.6 million for the 2005/2006 tax year. (Farr I, supra, 187 Cal.App.4th at p. 674.) Farr challenged the supplemental assessment and filed a formal administrative appeal. (Farr I, supra, 187 Cal.App.4th at p. 675.) In Farr’s view, the value of his

Undesignated statutory references are to the Revenue and Taxation Code.

2 improved property was $715,000. The hearing on Farr’s administrative appeal before the Board spanned several months, during which the assessor issued its 2006/2007 regular assessment of the property and twice reduced (to $1.21 million) its evaluation of…