Mystery Mesa Mission Christian Church, Inc. v. Assessment Appeals Board No. 1

Petitioner appeals from a judgment (order of dismissal) entered after an order sustaining, without leave to amend, a demurrer to its petition for a writ of administrative mandamus. We affirm the judgment.

Petitioner is the owner of real property in the County of Los Angeles. The county assessor assessed that property, for the tax year 1974, at $250,000 market value, with an assessed value on 25 percent of that amount. Petitioner duly instituted proceedings before respondent board, seeking a' reduction of that assessment. The board ruled against it. Petitioner thereupon paid, but not under protest, the tax as levied in accordance with the assessment and thereafter brought the present petition, under Code of Civil Procedure section 1094.5 for administrative mandamus, seeking to set aside the board’s determination.

The petition rests on the contention that petitioner did not receive a fair hearing before the board because: (a) the board improperly refused to allow it to introduce evidence by a second expert witness as to market value; and (b) the board improperly permitted the introduction of hearsay evidence to impeach the credibility of the one expert that the board had…