Howard

This is an appeal and cross-appeal from a judgment entered on plaintiffs’ complaint for a refund of property taxes. Plaintiffs are a number of individuals and trustees who obtained their title to the property through the late Charles S. Howard. The defendant is the County of Amador (County).

The dispute in this case involves the meaning of the term “change of ownership” as used in article XIII A, of the California Constitution (Proposition 13), and implementing legislation, when applied to real property subject to fixed long-term mineral leases. The trial court entered judgment in favor of plaintiffs, but in which it only partially agreed with their contentions. Both sides to the litigation object to the trial court’s determination and have appealed. A summary statement of the contentions on appeal would make little sense without a factual predicate. It will suffice at this point to state that we agree with the trial court and shall affirm the judgment.

Factual Background

In 1942 plaintiffs’ predecessor in interest, the Charles S. Howard Company, acquired title to 33,000 acres of land in Sacramento and Amador Counties. The property is referred to as the Grant.…