Scott

Filed 3/26/26 Scott v. Marin County Assessment Appeals Bd. CA1/

NOT TO BE PUBLISHED IN OFFICIAL REPORTS

California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

FIRST APPELLATE DISTRICT

DIVISION FOUR

SHELLY SCOTT, as Marin County Assessor, etc., A171613 Plaintiff and Respondent, (Marin County v. Super. Ct. No. CV0000809)

MARIN COUNTY ASSESSMENT

APPEALS BOARD,

Defendant and Respondent;

MICHAEL DAY et al., Real Parties in Interest and Appellants.

In this administrative mandate proceeding, Michael Day and Laura Allen (Real Parties) appeal from the trial court’s issuance of a writ to the Marin County Assessment Appeals Board (Board) ordering vacatur of the Board’s ruling in their favor. The central issue is whether, for assessment purposes under Revenue and Taxation Code section 69.5, the…