Osco Drug, Inc. v. County of Orange

We are asked to decide whether a downward adjustment to a base-year value on the current tax roll entitles a taxpayer to a refund of taxes paid for years prior to the adjustment. We conclude it does not.

I.

Following a change in ownership in November 1980 (Rev. & Tax. Code, § 64, subd. (c)), two parcels of real property owned by Oseo Drugs, Inc., were reassessed by the Orange County Assessor. The new base year for both properties became 1981.

In 1984, Oseo filed an application for change in the 1984 secured roll assessment, controverting the assessor’s market valuations. After Oseo and the assessor stipulated to recalculated 1984 full values, the assessment appeals board directed the assessed values be reduced and enrolled on the 1984 tax roll. The properties’ base-year values were also reduced and enrolled on the 1984-1985 tax roll.

Oseo thereafter filed a claim for refund for the 1981 through 1983 tax years. When the claim was deemed denied, Oseo filed suit against the County of Orange and the cities of Santa Ana and Tustin.

A judgment pursuant to stipulation of facts was granted in favor of defendants. The trial court found Revenue and Taxation Code section 80,…