Sea World, Inc. v. County of San Diego

In this action by Sea World, Inc. (Sea World) for refund of property taxes paid in 1989, we revisit the fascinating world of real property reassessments after the passage of Proposition 13 to determine whether the trial court properly granted the County of San Diego’s (County’s) motion for summary judgment. The court held that Sea World had failed to exhaust its administrative remedy of seeking equalization of its 1989 supplemental tax assessment, thereby precluding Sea World from claiming a refund for that year. In so deciding, the court found the addition of section 51.5 to the Revenue and Taxation Code in 1988 (added by Stats. 1987, ch. 537, § 2) did not provide Sea World an avenue around the section 80 proscription against retroactive application of a base year value reduction. (See Osco Drug, Inc. v. County of Orange (1990) 221 Cal.App.3d 189 [ 272 Cal.Rptr. 14 ] [hereafter Osco].)

Sea World appeals, contending section 51.5, the California Constitution, and principles of equity require an appropriate refund in this case. We disagree and affirm.

Factual and Procedural Background

This case was submitted to the court for decision based on the following stipulated…