Int'l Medication Sys., Inc. v. Assessment App. Bd. of Los Angeles County

Appellant International Medication Systems, Inc., appeals from the judgment of the superior court denying its petition for writ of mandamus, by which it sought to compel respondent Los Angeles County Assessment Appeals Board (Board) to set aside its denial of appellant’s application for reduction in a tax assessment. The Board was required by state law to provide an evidentiary hearing on not less than 45 days’ notice, but provided less than 45 days. (Rev. & Tax. Code, § 1605.6.) On the date set for hearing, appellant objected to the shortened notice, so the Board continued the hearing for 14 days. The Board contends the two notice periods, added together, make more than forty-five days, and hence there was substantial compliance with the statute. Appellant contends Revenue and Taxation Code section 1605.6 is mandatory, and the Board had no jurisdiction to continue the hearing or to hear the matter. We agree and reverse the judgment.

Facts and Proceedings Below

The facts are not in dispute. Revenue and Taxation Code section 1604 requires the Board to set a hearing within two years of a taxpayer’s application for a reduction in assessment. If the Board fails to do so, it…