Heavenly Valley v. El Dorado County Board of Equalization

Appellants El Dorado County Board of Equalization (CBOE) and El Dorado County Board of Supervisors (CBOS) appeal from the trial court’s grant of Heavenly Valley’s petition for a writ of administrative mandamus (Code Civ. Proc., § 1094.5), in which the trial court determined Heavenly Valley had a right to administrative review following a business property audit under Revenue and Taxation Code section 469. The audit revealed an undervaluation of some property but, because other property had been overassessed, the assessor concluded the net difference was de minimis and issued a “no change” audit result. Appellants contend (1) a taxpayer has no postaudit administrative appeal rights unless an audit results in actual levy of an additional assessment (escape assessment), (2) even if administrative appeal rights exist, the trial court should have remanded the case for an administrative hearing rather than adopting Heavenly Valley’s opinion concerning value of the property, and (3) the doctrine of laches should be applied against Heavenly Valley.

We shall conclude, as did the trial court, that the taxpayer has a right to administrative appeal. We shall also conclude, however,…