Seegmiller
Seegmiller v. County of Nevada
Opinion
Opinion
Callahan, J.
Plaintiff Richard Seegmiller, a taxpayer whose business property was located in the County of Nevada (the County) as of the statutory assessment lien date, sought a partial refund of ad valorem property taxes when he relocated to another state during the next fiscal tax year. The County denied the claim and the trial court sustained a demurrer to his complaint without leave to amend.
On appeal, Seegmiller claims that County’s refusal to prorate or apportion his tax liability based on the actual time the property was located in this state violates the due process, equal protection, and commerce clauses of the United States Constitution. We affirm.
Factual and Procedural Background
This case comes to us after the sustaining of a demurrer without leave to amend. On appeal, we give the complaint a reasonable interpretation, treating the demurrer as admitting all material facts properly pleaded. (Blank v. Kirwan (1985) 39 Cal.3d 311, 318 [ 216 Cal.Rptr. 718 , 703 P.2d 58 ]; Buckaloo v. Johnson (1975) 14 Cal.3d 815, 828 [ 122 Cal.Rptr. 745 , 537 P.2d 865 ].) In applying this standard, we note the following material facts.