Tamco Dev. Co. v. County of Del Norte

—This is an appeal by plaintiffs Tameo Development Company and Andrew Tell from a summary judgment which held to be invalid the 1964-1965 tax assessment of plaintiffs’ real property and directed the board of supervisors of defendant Del Norte County to reconvene as a board of equalization and equalize the assessment on plaintiffs’ property.

The facts are substantially without dispute.

On the first Monday in March 1964, plaintiffs were the owners of real property in Del Norte County, which at the time of its purchase in 1963 was grazing land of an assessed value for the 1963-1964 tax year of $12,415. Before March 1964 they filed a subdivision map of the usable acreage, which produced approximately 1,524 lots, but as of the first Monday in March

1964 the property was virtually undeveloped save as to minor improvements made on a building thereon. Sometime prior to the first Monday in July 1964, the county assessor increased the assessed value of plaintiffs’ property to $624,080, but failed to notify them of this increase as required by section 619 of the Revenue and Taxation Code, except that a notice pertaining to the parcel upon which the minor improvements had been made showed…