Little
Little v. LOS ANGELES COUNTY ASSESSMENT APPEALS BOARDS
Opinion
Opinion
Klein, J.
Plaintiff and appellant William Little (Little) appeals a judgment denying a petition for peremptory writ of mandate. (Code Civ. Proc., § 1085.) The petition sought the issuance of a writ directing defendants and respondents Rick Auerbach, Los Angeles County Assessor (Assessor) and the Assessment Appeals Board of the County of Los Angeles, Board No. 4 (Board) (collectively, Assessor), to change the base year value for the subject real property from $480,000 to $288,000.
The essential issue presented is whether a petition for writ of mandate under Code of Civil Procedure section 1085 lies to challenge a property assessment.
We conclude a petition for writ of mandate does not lie in these circumstances, and even assuming the petition were construed as a complaint for refund of excess taxes paid, the complaint would be time-barred. Therefore, the judgment is affirmed.
FACTUAL AND PROCEDURAL BACKGROUND
In July 1991, Little purchased the subject real property, a 16-unit apartment building at 225 West Adams Boulevard in Los Angeles.
In 1992, the Assessor established the base year value for the property following the change of ownership in the amount of $700,000 ($490,000…