DISTRICT
DISTRICT v. Board
Opinion
Opinion
Ajalat, Polley & Ayoob, Richard J. Ayoob, Charles R. Ajalat, Terry L. Polley, Los Angeles, Lewis, D'Amato, Brisbois & Bisgaard, Claudia J. Robinson, and Jose N. Uranga, Sacramento, for Real Party in Interest and Respondent Aerojet-General Corp.
In this appeal from a demurrer sustained without leave to amend, we conclude that a fire protection district lacks standing to seek a writ of mandate against a county assessment appeals board after the board upheld a lower assessed valuation for a taxpayer's real property. Accordingly, we affirm.
Because this is a demurrer proceeding, we accept as true the allegations of the petition for writ of mandate/administrative mandate. ( Carsten v. Psychology Examining Com. (1980) 27 Cal.3d 793, 795 , 166 Cal.Rptr. 844 , 614 P.2d 276 ( Carsten ).)
The petition alleges as follows. The taxpayer in this matter, Aerojet-General Corporation (Aerojet), owns nearly 10,000 acres of land and improvements in Sacramento County.
Around 1980, substantial contamination was discovered on Aerojet's property. Because of the contamination, Aerojet sought to reduce its assessed property valuation for the years 1988-89 through 1995-96. After a hearing in…