Vacu-Dry Co. v. County of Sonoma

Appellant Vacu-dry Company filed this action seeking a refund of property taxes paid in fiscal year 1983-1984, on the ground that respondent County of Sonoma’s assessment procedures violated article XIII A of the California Constitution. The trial court sustained respondent’s demurrer without leave to amend, and we affirm the judgment dismissing the action.

Statement of the Case

The facts in this case are not in dispute. On May 3, 1983, appellant purchased several parcels of real property in the County of Sonoma. For property tax purposes for the fiscal year 1983-1984, that property had been assessed as of the March 1,1983, lien date at a value in excess of $ 14 million; appellant paid the taxes levied, over $146,000, in full.

Appellant had paid less for the property than the March 1, 1983, assessed value. That lower value, approximately $5.7 million, was reflected on the secured roll for the next succeeding lien date, March 1,1984. Appellant filed a claim for a refund of the taxes paid in fiscal 1983-1984. Appellant reasoned that when it acquired the property, assessment of the property should have been immediately reduced on the 1983-1984 secured roll to reflect the…