Meyers

Mildred S. Meyers and Jeannette B. Meyers, both individually and as executrices of the will of Edith M. Meyers, appeal from a judgment denying refund of taxes paid under protest (Rev. & Tax. Code, § 5140). The appeal challenges the method of valuation used by the Assessor of Alameda County in assessing certain property located in Union City.

The real property involved in this case consists of 21.47 acres of level, unimproved land located generally within the northwest quadrant of the intersection of Alvarado-Niles Boulevard and Decoto Road in Union City, zoned agricultural on the lien dates for 1973 and 1974.

Originally, the Meyers parcels consisted of approximately 33 acres zoned for public use. However, in 1969, under threat of condemnation, an 11-acre tract was sold to the City of Union City for about $20,000 an acre for park purposes. Also involved in the 1969 transaction was a tacit understanding that the remaining 21.47 acres would be zoned for commercial and multi-family residential uses. This agreement was carried out: In 1969, a 10-acre portion of the property was zoned community commercial and the remaining area was zoned “RM 1500” (multi-family residential).…