CANANDAIGUA WINE CO., INC. v. County of Madera

Appellant, Canandaigua Wine Company, Inc., purports to appeal from an order summarily adjudicating one of the three causes of action in its petition for writ of administrative mandate. However, this is not an appeal-able order. Accordingly, we will dismiss the appeal.

BACKGROUND

In 1994, appellant purchased the Almadén and Inglenook wine businesses for $127,733,795. As part of this sale, appellant acquired a winery located in Madera County. Appellant promptly recorded a preliminary change of ownership report for this winery stating a total purchase price of $72,896,000 for the Madera County real property.

Although required to appraise this property at its full cash value as of the date the change in ownership occurred (Rev. & Tax. Code, § 75.10), respondent, the Madera County Assessor (Assessor), did not issue a supplemental assessment or otherwise establish a new base year value reflecting this change. Consequently, appellant filed an application for changed assessment for the 1995 tax year with respondent, the Madera County Assessment Appeals Board (AAB). Thereafter, appellant filed applications for changed assessment for the 1996, 1999, 2000, 2001 and 2002 tax…