Land Partners, LLC v. Cnty. of Orange

*743 In this taxpayer refund action, Land Partners, LLC, and Los Alisos Ranch Company (collectively, Land Partners) appeal from a postjudgment order denying their motion for attorney fees brought pursuant to Revenue and Taxation Code section 5152. 1 Although the court had found the County of Orange Assessor (Assessor) used a constitutionally invalid methodology in valuing Land Partners' property for property tax purposes, the court determined there was no evidence the Assessor's actions were due to his subjective belief that a certain constitutional provision, statute, rule or regulation was invalid or unconstitutional. Because the court concluded proof of the latter was a statutory prerequisite to recovery of fees under the statute, it held Land Partners was not entitled to attorney fees.

Land Partners contend the court erred in interpreting section 5152. It asserts proof of the Assessor's subjective mindset is not required. Instead, it claims showing a violation of well-established and unambiguous law is sufficient for recovery of attorney fees. We disagree and affirm the order.

FACTS

Land Partners owns an approximately 68-acre parcel of land, improved with a mobile home…