Litigation Cases
Coverage since January 1, 2026

Litigation

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The Retail Property Trust v. Orange County Assessment Appeals Board — COVID-19 Pandemic Restrictions Did Not Cause “Damage” Triggering Tax Reassessment Under Section 170

Fourth District holds that the COVID-19 pandemic and related government restrictions did not cause “damage” to the Brea Mall within the meaning of Revenue and Taxation Code section 170(a)(1), and that calamity reassessment requires actual physical damage to property.

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People v. Espiritu — Trial Court’s Failure to Recognize Presumptively Invalid Reason for Peremptory Challenge Requires Reversal Under Section 231.7

Fourth District reverses convictions in sexual assault case where the trial court failed to recognize that a peremptory challenge based on a juror’s nursing occupation was presumptively invalid under Code of Civil Procedure section 231.7, holding that defense counsel’s failure to specifi

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