Montgomery Ward & Co. v. County of Santa Clara
Opinion
Opinion
Cottle, J.
In this appeal, we are asked to determine whether a county may levy escape assessments more than four years after July 1 of the year in which a change of ownership occurs. We hold that it may. Accordingly, we affirm the trial court’s ruling denying the plaintiff’s request for a refund of escape assessments paid.
Facts
The pertinent facts are undisputed. Under Proposition 13 (Cal. Const., art. XIII A), county assessors must reassess real property upon a change of ownership, except in certain limited circumstances not applicable here. In June 1988, plaintiff acquired leasehold interests in five parcels of commercial real property in Santa Clara County. The acquisitions resulted in a change of ownership of those properties within the meaning of Proposition 13. Plaintiff promptly notified the State Board of Equalization (SBE) and the Santa Clara County Assessor’s Office (County).
Although it received notice of the change in ownership in 1988, County did not reassess the five subject properties until late 1992 and early 1993. Shortly thereafter, in April 1993, it billed plaintiff for additional taxes on the five properties for the 1989-1990, 1990-1991, 1991-1992 and…