April 16, 2013 | Bulletin No. 1025788.1

The law of adverse possession allows persons to obtain legal title to property by occupying the property for at least five years, and satisfying other requirements such as the payment of taxes on the property.  In practice, the tax payment requirement prevents most occupiers from successfully obtaining title, but that did not stop a landowner who occupied a portion of the property owned by a neighboring religious organization that was exempt from paying property taxes.

April 11, 2013 | Bulletin No. 1025738.1

A county appealed from a trial court’s judgment that rejected an administrative decision that upheld a tax assessor’s increased valuation of business property that resulted in an increase in property tax.  The court of appeal held that the trial court applied the correct standard of review, properly admitted evidence at trial that was not introduced in the administrative proceedings, and correctly rejected the revenue figures presented by the county.  (Sky River LLC v. Kern County ( --- Cal.Rptr.3d ----, Cal.App. 5 Dist., February 21, 2013).

January 9, 2013 | Bulletin No. 1017699.2

Below is a summary of the court of appeal’s initial decision in Borikas v. Alameda Unified School District, which was filed on December 6, 2012.  However, please note that the appellate court has subsequently granted a petition of rehearing.  KMTG is following this case and will provide information as it becomes available.

School district voters approved a parcel tax that imposes different tax rates on residential parcels and commercial and industrial parcels based on their size.  The court of appeal held that the school district did not have the authority to impose a special tax that classifies and differentially taxes property within the district.  (Borikas v. Alameda Unified School District (--- Cal.Rptr.3d ----, Cal.App. 1 Dist., December 6, 2012); re-hearing granted January 7, 2013.)

December 26, 2012 | Bulletin No. 1017699.1

School district voters approved a parcel tax that imposes different tax rates on residential parcels and commercial and industrial parcels based on their size.  The court of appeal held that the school district did not have the authority to impose a special tax that classifies and differentially taxes property within the district.  (Borikas v. Alameda Unified School District (--- Cal.Rptr.3d ----, Cal.App. 1 Dist., December 6, 2012).)

November 26, 2012 | Bulletin No. 1015432.1

The California Supreme Court recently found unlawful a county’s method of calculating administration fees for local governmental entities for the services the county performed under the Triple Flip and the VLF Swap tax statutes.  The Court held that Educational Revenue Augmentation Fund monies diverted by the Triple Flip and VLF swap are still exempt from the property tax administration fee.  (City of Alhambra v. County of Los Angeles, (--- P.3d ----, 12 Cal. Daily Op. Serv. 12,771, Cal., November 19, 2012).

October 16, 2012 | Bulletin No. 1012181.1

In Citizens Association of Sunset Beach v. Orange County Local Agency Formation Commission (--- Cal.Rptr.3d ----, Cal.App.