Property Taxpayer's Application Must be Processed in 2 Years

By Howard D. Neal, Neal & Associates Attorneys.


In Mission Housing Development Company, et al. v. City and County of San Francisco, 59 CA 4th 55 (DCA 1, 1997), reh. den. 60 CA 4th 792A (Dec. 12, 1997) the court held that where the Assessment Appeals Board has not made a final determination on taxpayers' applications within two years after they were filed, as required by the California Revenue & Taxation Code §1604(c), the taxpayers are entitled to have their own opinions of the value of their properties, as stated in their applications for reduction assessment.




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