Opinion No. (1997)

DANIEL E. LUNGREN Attorney General CLAYTON P. ROCHE Deputy Attorney General THE HONORABLE VICTOR J. WESTMAN, COUNTY COUNSEL, CONTRA COSTA COUNTY, has requested an opinion on the following question: When (1) a property owner files an application with the assessment appeals board for a reduction of property taxes, (2) the assessor conducts an audit of the property (Rev. Tax. Code, § 469 ), agreeing that a reduction is justified, (3) a refund of property taxes is made as a result of the audit, and (4) the assessment roll is adjusted for the property such that the valuation dispute between the owner and the assessor is resolved, may the assessment appeals board increase the resulting audit valuation of the property? CONCLUSION When (1) a property owner files an application with an assessment appeals board for a reduction of property taxes, (2) the assessor conducts an audit of the property (Rev. Tax. Code, § 469 ), agreeing that a reduction is justified, (3) a refund of property taxes is made as a result of the audit, and (4) the assessment roll is adjusted for the property such that the valuation dispute between the owner and the assessor is resolved, the assessment appeals…