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Real Estate

4th District Court of Appeal, Division Three
Uncategorized

Waterford Property Co. v. County of Orange — Declaratory Relief Claim Against Tax Assessor Arises from Protected Speech Under Anti-SLAPP Statute

Fourth District holds that a property company’s declaratory relief claim challenging tax assessments arose from the county assessor’s protected speech and petitioning under the anti-SLAPP statute, reversing the trial court’s denial of the county’s motion to strike.

4th District Court of Appeal, Division Three
Uncategorized

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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