Dreyer's Grand Ice Cream v. County of Kern

Filed 7/22/13; pub. order 8/6/13 (see end of opn.)

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

FIFTH APPELLATE DISTRICT

DREYER’S GRAND ICE CREAM, INC.,

F064154

Plaintiff and Appellant, (Super. Ct. No. S-1500-CV-269386) v.

OPINION

COUNTY OF KERN,

Defendant and Respondent.

APPEAL from a judgment of the Superior Court of Kern County. William D. Palmer, Judge. Cahill, Davis & O’Neall, C. Stephen Davis, John D. Cahill and Andrew W. Bodeau for Plaintiff and Appellant. Theresa A. Goldner, County Counsel, and Jerri S. Bradley, Deputy, for Defendant and Respondent. -ooOoo- Plaintiff challenges the assessment of property taxes on the equipment and personal property in its novelty ice cream production lines. Plaintiff stipulated to or did not dispute various elements in the property tax assessment, leaving only a single issue to be determined: Whether plaintiff was entitled to a reduction in the value of the property, based on excess capacity or underutilization of the property, which plaintiff claims was the result of lack of market demand for the products produced by the equipment. The Assessment Appeals Board (the board) found in favor of defendant, and the trial court…