Robinson

INTRODUCTION

Larry V. Robinson resides in a mobilehome situated in The Groves mobilehome residential community in Irvine, California. In 2012, Robinson filed a verified assessment appeal application with the Assessment Appeals Board No. 3 (the Board) for the County of Orange (the County). Robinson contested the County Assessor’s assessment of the value of his mobilehome and the land upon which it was sitting for the 2012-2013 fiscal year, arguing that the property had suffered a decline in value. Following extensive hearings, the Board issued its findings of fact and determination denying Robinson’s application. Robinson filed a lawsuit against the County in the superior court in which he challenged the Board’s decision and sought a refund for overpayment of taxes in the amounts of $170 for his mobilehome and $935 for the underlying real property. Following trial, the trial court issued a statement of decision rejecting Robinson’s challenges to the Board’s findings of fact and determination and entered judgment in favor of the County. Robinson contends the judgment should be reversed because (1) the trial court erred in concluding he had filed his lawsuit against the wrong party;…