Dyanlyn Two v. County of Orange

Filed 1/30/15 Certified for Publication 2/23/15 (order attached)

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

FOURTH APPELLATE DISTRICT

DIVISION THREE

DYANLYN TWO et al.,

Plaintiffs and Appellants, G049269

v. (Super. Ct. No. 30-2012-00618968)

COUNTY OF ORANGE, OPINION

Defendant and Respondent.

Appeal from a judgment of the Superior Court of Orange County, Linda S. Marks, Judge. Reversed and remanded with directions. Law Offices of Wade E. Norwood and Wade E. Norwood for Plaintiffs and Appellants. Nicholas S. Chrisos, County Counsel, and Laurie A. Shade, Senior Deputy County Counsel, for Defendant and Respondent. This case concerns the County of Orange’s property tax reassessment of a retail shopping center located in the City of Westminster. The Assessment Appeals Board and the trial court both concluded reassessment was proper because there was a change of ownership of the subject property when it was purchased by the long-term lessee and a third party investor. We conclude there was no change of ownership for property tax…