Williams & Fickett v. Co. of Fresno

BACKGROUND

Since the appeal is from the sustaining of a demurrer without leave to amend, the facts are derived from the complaint. This court must give the complaint a reasonable interpretation and assume the truth of all material facts properly pleaded. (Aubry v. Tri- City Hospital Dist. (1992) 2 Cal.4th 962, 966-967.) The Fresno County Assessor (Assessor) conducted several audits of appellant regarding personal property for the tax roll years 1994 through 2001. These audits resulted in the assessment of additional taxes for various pieces of farm equipment. In June 2007, appellant attempted to file applications for changed assessment with the County to cancel the assessment under section 4986 on the ground that appellant did not own that personal property. The Assessment Appeals Board returned the applications to appellant. The Assessment Appeals Board explained that the applications were not timely filed and therefore would not be considered.

1 All further statutory references are to the Revenue and Taxation Code.

2. In November 2010, appellant filed a complaint for declaratory relief against the County, the Assessment Appeals Board and the Assessor seeking a…