Fisher

INTRODUCTION

Donna Fisher resides in a mobilehome situated in The Groves mobilehome residential community in Irvine, California. In 2011, Fisher filed a verified assessment appeal application with the Assessment Appeals Board No. 3 (the Board) for the County of Orange (the County). Fisher contested the County Assessor’s assessment of the value of the land upon which her mobilehome was sitting for the 2011-2012 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 Fisher’s application. Fisher filed a lawsuit against the County in the superior court in which she challenged the Board’s decision and sought a refund for overpayment of taxes in the amount of $739 for the underlying real property of her mobilehome. Following trial, the trial court issued a statement of decision rejecting Fisher’s challenges to the Board’s findings of fact and determination and entered judgment in favor of the County. Fisher contends the judgment should be reversed because (1) the trial court erred in concluding she had filed her lawsuit against the wrong party; (2) the assessor had erroneously…