Kuperman
Kuperman v. San Diego County Assessment Appeals Bd. No. 1
Opinion
concurrence Opinion
Aaron, J.
I
INTRODUCTION
While acknowledging that both the legislative history and the preamble to Revenue and Taxation Code 1 section 51.5 refer to correction of errors whenever discovered, the majority asserts that “the language of section 51.5, subdivision (b) unambiguously provides that errors involving the assessor’s exercise of judgment as to value are subject to a four-year limitations period,” and concludes that, “[sjince the words of the statute are clear in this regard, we must rely on the language actually used and not the legislative history.” (Maj. opn., ante, at p. 929, italics added.)
I do not agree that the language of 51.5 is unambiguous, since it is not at all clear what the phrases “does not involve the exercise of an assessor’s judgment as to value” (§ 51.5, subd. (a)) and “involves the exercise of an assessor’s judgment as to value” (§ 51.5, subd. (b)) connote. Under the majority’s view, this language apparently means that if the assessor exercised judgment in determining the base year value of a property, a four-year limitations period would apply to any attempt to correct any error in that valuation. In my view, an equally or more plausible interpretation of this…
Opinion
John J. Sansone, County Counsel, and Walter J. De Lorrell III, Deputy County Counsel, for Real Party in Interest and Respondent.
McCONNELL, P.J.
Lawrence C. Kuperman appeals the denial of his petition for a writ of administrative mandamus to set aside a decision of the Assessment Appeals Board (the Board) finding the San Diego County Tax Assessor (the Assessor) lacked jurisdiction to consider Kuperman's application for a reduction in the base year value of property because the application was not timely filed. We affirm the judgment.
In 1996, Kuperman paid $185,000 to purchase a 50-acre parcel located in the De Luz area of Fallbrook. Angie Fedele, a real estate appraiser in the Assessor's office, valued the property. In 1993, Fedele had valued the property at $300,000 when it changed ownership. By 1996, the enrolled value of the property was $313,076. Fedele initially believed Kuperman's $185,000 purchase price "look[ed] low." However, after considering declines in the real estate market from 1993 to 1996, information about the property contained in the "Multiple Listing Service," comparable sales, and evidence showing the parcel possibly had unexploded military ordnance from…
lead Opinion
McCONNELL, J.
Lawrence C. Kuperman appeals the denial of his petition for a writ of administrative mandamus to set aside a decision of the Assessment Appeals Board (the Board) finding the San Diego County Tax Assessor (the Assessor) lacked jurisdiction to consider Kuperman’s application for a reduction in the base year value of property because the application was not timely filed. We affirm the judgment.
FACTS
In 1996, Kuperman paid $185,000 to purchase a 50-acre parcel located in the De Luz area of Fallbrook. Angie Fedele, a real estate appraiser in the Assessor’s office, valued the property. In 1993, Fedele had valued the property at $300,000 when it changed ownership. By 1996, the enrolled value of the property was $313,076. Fedele initially believed Kuperman’s $185,000 purchase price “look[ed] low.” However, after considering declines in the real estate market from 1993 to 1996, information about the property contained in the multiple listing service, comparable sales, and evidence showing the parcel possibly had unexploded military ordnance from Camp Pendleton, she determined the purchase price was within the range of market value for the property.