Bank of America v. County of Fresno

Statement of the Case

This is an appeal from a judgment of the superior court ordering a remand of respondent’s claim for refund of real property taxes to the Fresno County Board of Supervisors sitting as a board of equalization. The judgment specified certain evidentiary errors committed by the board at the equalization hearing and found that respondent had presented a prima facie case of overassessment.

During the equalization hearing, respondent (referred to herein in the singular) was prevented from presenting certain evidence because of its asserted irrelevancy or because it was not exchanged with the assessor before the hearing. The board ultimately found respondent had failed to present a prima facie case. Respondent’s application for a reduction in assessment valuations and claim for refund of taxes paid under protest were denied without the county assessor having to present any evidence of a proper assessment.

Respondent sought relief in the superior court by a complaint for refund of taxes. After reviewing the record of equalization hearing, the court found that respondent should have been permitted to introduce evidence on the following matters:

The trial…