Article XIIIA, enacted through the adoption of Proposition 13, provided broad
scale property tax relief by restructuring the manner in which property taxes are
calculated. Proposition 13 "rolled back" the valuations of the property (the base year
value) to the 1975-1976 tax year; placed a cap on the percentage of the base year value
that was taxable; and then allowed increases in the base year value to the current market
value only in certain situations, including when there is a "change in ownership" of the
property. Following Proposition 13, the voters adopted several other propositions that
extended the property tax relief by removing specific transactions from the change-in-
ownership category that permits increases in base year value and ensuing increases in the
property taxes. Among these additional propositions adopted by the voters, Proposition 3
1 Appellants are denominated as "Olive Lane Industrial Park, LLC, a California Corporation" and "Olive Lane Industrial Park, GP, a California General Partnership." The parties dispute whether these two entities are the same owner for purposes of the property tax relief at issue in this case, and whether San Diego County should be estopped from claiming they are not the same owner. The trial court did not resolve these matters, and we do not reach them in this appeal because they include factual issues. For convenience, we refer to appellants collectively as Olive Lane, but express no opinion on matters related to this ownership issue.
2 Subsequent statutory references are to the Revenue and Taxation Code. 2
amended Article XIIIA to provide that property acquired to replace property taken by
eminent domain does not constitute a change in ownership that permits base year value
reassessment.
The Legislature, in turn, enacted section 68 to set a time limit on the exercise of
the Proposition 3 exclusion. Section 68 provides the taxpayer shall file a request for the
transfer of the base year value to an eminent domain replacement property within four
years after the eminent domain order, and allows for retroactive application of the
transferred base year value based on the date of acquisition of the replacement property.
Thus, section 68 addresses the situation where a taxpayer, within four years after the
eminent domain order, both (1) acquires the replacement property, and (2) files a claim
with the County for the transfer of the condemned property's base year value to the
replacement property. However, section 68 is silent on whether a taxpayer, such as Olive
Lane, may obtain prospective application of the base year value transfer in the event the
replacement property is acquired within the four-year period, but the claim with the
County is filed after the four-year period.
After evaluating the constitutional and statutory provisions as a whole, we
conclude the Legislature did not intend to deprive a taxpayer who loses property through
eminent domain of the right to obtain prospective application of the base year value
transfer in the event the replacement property is acquired within the four-year period but
the claim is filed after the four-year period. Accordingly, we reverse the judgment and
remand the matter for further proceedings.
3
BACKGROUND
On July 8, 2003, a final condemnation order was recorded that relinquished Olive
Lane's real property to the California Department of Transportation in eminent domain
proceedings. On December 14, 2006 (about three and one-half years after the eminent
domain order), Olive Lane purchased another parcel of land. Based on the 2006
purchase, the base year value for the land was assessed at $2,025,000. In 2008, Olive
Lane completed new construction on the land. Thereafter, on December 18, 2008 (about
five and one-half years after the eminent domain order), Olive Lane filed a claim with the
County requesting that the property tax base year value of the condemned property be
transferred to the land it acquired in 2006 as a replacement property. Olive Lane
maintained that the base year value for the replacement property should be $651,810
(plus adjustments for inflation) instead of $2,025,000.3
On December 19, 2008, the County denied the request, stating it was untimely
because it was not filed within four years of the July 8, 2003 eminent domain order as
required by section 68. On November 30, 2009, Olive Lane appealed the denial of its
claim to the County Assessment Appeals Board. At a hearing on February 15, 2011, the
board denied the appeal.
After unsuccessfully pursuing its administrative remedies, Olive Lane timely filed
a complaint in superior court requesting that the County be ordered to grant its base year
3 Olive Lane's base year value transfer request applies to the land acquired in 2006, which was purchased within the four-year time limitation. The new construction (which was finished in 2008) was not included in the base year value transfer request, apparently because it exceeded the statutory cap on the amount of the permissible base year value transfer. (§ 68 [base year value may be transferred up to 120 percent of the value of the condemned property].) 4
value transfer claim and to refund the excess property taxes it had paid. Olive Lane
argued that section 68's time limitation was unconstitutional because it contradicted the
provision in Article XIIIA that removed eminent domain replacement property from the
change-in-ownership category that permits base year value reassessments. Alternatively,
Olive Lane asserted that, given the constitutional provision, it was unreasonable to
interpret section 68 in a manner that denied even prospective relief to eminent domain
replacement property claims filed after the deadline. In opposition, the County argued
section 68's time limitation was a reasonable regulation of the constitutional provision.
Alternatively, the County asserted the property purchased in 2006 did not qualify as a
replacement property because it was acquired by a different owner than the owner of the
condemned property.
In October 2012, the trial court entered a judgment in favor of the County, ruling
the Legislature has the power to set reasonable time limitations for the exercise of
constitutional rights, and the four-year time limitation was reasonable. In its written
ruling, the court stated: "I understand that given the particular facts and circumstances of
this case that plaintiff may not perceive it to be reasonable, that from plaintiff's
perspective, there were extenuating circumstances that should warrant the statute being
extended or relief being given to estop the County from imposing a[s] short a time frame
as four years upon plaintiff. [¶] But given the totality of the circumstances, generally
speaking, the Court finds that four-year statute of limitations is reasonable." Based on its
ruling premised on the limitations period, the court declined to address the County's
5
additional argument that Olive Lane was not entitled to relief because the owners of the
condemned property and the replacement property were different.
DISCUSSION
On appeal, the parties reiterate the assertions they made before the trial court, with
Olive Lane arguing that section 68's time limitation unconstitutionally conflicts with
Article XIIIA, and the County asserting the time limitation is a reasonable regulation of
the constitutional provision. We first summarize the relevant law, including the
constitutional provision applicable to eminent domain takings, and the constitutional and
statutory provisions that govern property taxation after the adoption of Proposition 13.
I. Overview of the Governing Law
When the government takes property by eminent domain, the property owner is
constitutionally entitled to just compensation, which means the " 'owner shall be put in as
good position pecuniarily as he would have been if his property had not been taken.' "
parent-child constitutional exclusion provision states: "For purposes of subdivision (a),
the terms 'purchased' and 'change in ownership' do not include the purchase or transfer
of the principal residence of the transferor in the case of a purchase or transfer between
8
parents and their children, as defined by the Legislature, and the purchase or transfer of
the first one million dollars ($1,000,000) of the full cash value of all other real property
between parents and their children, as defined by the Legislature. . . ." (Art. XIIIA, § 2,
subd. (h)(1); italics added.)
Article XIIIA contains no time requirements for enforcement of either the eminent
domain replacement property exclusion or the parent-child exclusion. However, time
limitations are set forth in the Revenue and Taxation Code. Concerning the eminent
domain exclusion, section 68 sets forth a four-year time period for filing a request for
assessment of a property as a replacement property, stating: "Persons acquiring
replacement property . . . shall request assessment within four years of the date the
property was acquired by eminent domain . . . ." (§ 68, subd. (b), italics added.) Further,
section 68 allows for retroactive application of the base year value, stating the transferred
base year value for the replacement property shall be effective "on the first day of the
month following the month in which the property is acquired."5 (Ibid., italics added.)
The section 68 time limitation is also set forth in an administrative regulation that states
5 For the eminent domain exclusion, section 68 states: "Persons . . . shall request assessment within four years of the date the property was acquired by eminent domain or purchase or the date the judgment of inverse condemnation becomes final. [¶] Any change in the adjusted base year value of the replacement property acquired, resulting from the application of the provisions of this section, shall be deemed to be effective on the first day of the month following the month in which the property is acquired. . . ." (§ 68, subd. (b), italics added.)
9
the four-year period commences upon the recording of the condemnation order. (Cal.
Code Regs., tit. 18, § 462.500, subd. (g).)6
For the parent-child exclusion, the code states an eligibility claim shall be filed (1)
within three years after the transfer, or (2) within six months after the mailing of a notice
of supplemental or escape assessment. (§ 63.1, subd. (e)(1)(B), (C).) Further, the code
provides that if a parent-child exclusion claim is filed subsequent to the expiration of
these filing periods, the assessor shall consider the claim, except the exclusion shall apply
prospectively (i.e., commencing in the assessment year in which the claim is filed).
(§ 63.1, subd. (e)(2)(A).)7
6 This regulation states: "Time Limits for Qualification. [¶] (1) The provisions of this section shall apply to property acquired as replacement property for property taken by eminent domain proceedings . . . provided the person acquiring replacement property makes a timely request for such assessment with the assessor. The replacement property must be acquired before a request is made. Reassessments and refunds shall be made retroactively to the date of acquisition of replacement property for property taken, provided a timely request is made therefor. [¶] (2) For purposes of this section, a request shall be deemed timely if made within four years after one of the following dates, whichever is applicable: [¶] (A) The date final order of condemnation is recorded . . . ." (Cal. Code Regs., tit. 18, supra, § 462.500, subd. (g).)
7 For the parent-child exclusion, section 63.1, subdivision (e) states: "(1) . . . Except as provided in paragraph (2), any claim under this section shall be filed: [¶] . . . (B) . . . within three years after the date of the purchase or transfer of real property for which the claim is filed, or prior to transfer of the real property to a third party, whichever is earlier. [¶] (C) Notwithstanding subparagraphs (A) and (B), a claim shall be deemed to be timely filed if it is filed within six months after the date of mailing of a notice of supplemental or escape assessment, issued as a result of the purchase or transfer of real property for which the claim is filed. [¶] (2) In the case in which the real property subject to purchase or transfer has not been transferred to a third party, a claim for exclusion under this section that is filed subsequent to the expiration of the filing periods set forth in paragraph (1) shall be considered by the assessor, subject to all of the following conditions: [¶] (A) Any exclusion granted pursuant to that claim shall apply 10
Article XIIIA also includes several exclusions that make no reference to the
concept of change in ownership, but rather state the Legislature "shall" or "may" enact
the exclusions; i.e., for replacement of property damaged from a disaster or
contamination, and for replacement of property by persons over age 55 or severely
disabled. (Art. XIIIA, § 2, subds. (a), (e), (i).) Unlike for the eminent domain and parent
child exclusions, Article XIIIA itself contains time limits for the enforcement of some of
these exclusions, which range from two to five years for the acquisition of replacement
property upon the occurrence of the triggering event. (Art. XIIIA, § 2, subd. (i)(1)(A)
[five-year deadline for replacement of contaminated property]; subd. (e)(3) [three-year
deadline for acquisition of out-of-county replacement of property damaged in disaster];
subd. (a) [two-year deadline for replacement of property by person over age 55 or
severely disabled].) The Revenue and Taxation Code mirrors the time limits for
acquisition of the replacement property specified in Article XIIIA, and also sets forth
additional time limits, including deadlines for filing claims with the county after the
acquisition of the replacement property.8
commencing with the lien date of the assessment year in which the claim is filed. . . ." (Italics added.)
8 These constitutional and statutory provisions include the following. For replacement of contaminated property, the Constitution states (1) the Legislature shall create an exclusion for in-county replacement property; (2) a county may create an exclusion for out-of-county replacement property; and (3) the exclusion applies to replacement property acquired within five years after the sale or transfer of the contaminated property. (Art. XIIIA, § 2, subd. (i)(1)(A).) Additionally, the code states that a claim must be filed within three years of the acquisition of the replacement property. (§ 69.4, subd. (f)(1).) For replacement of property damaged in a disaster, the Constitution states (1) the Legislature shall create an exclusion for in-county replacement property; (2) the 11
II. Analysis
To the extent Olive Lane broadly asserts that the absence of a time limitation in
Article XIIIA precludes the Legislature from imposing any time limitations concerning a
base year value transfer for eminent domain replacement property, we are not persuaded.
It is well established that the Legislature may impose reasonable time restraints on the
exercise of constitutional rights (Rand v. Bossen (1945) 27 Cal.2d 61, 64-65; Kuperman
v. San Diego County Assessment Appeals Bd. No. 1 (2006) 137 Cal.App.4th 918, 931),
including on the rights associated with just compensation for a governmental taking
(Crescent Wharf & Warehouse Co. v. Los Angeles (1929) 207 Cal. 430, 433-434,
overruled on other grounds in Wilson v. Beville (1957) 47 Cal.2d 852, 861; Hair v.
United States (Fed. Cir. 2003) 350 F.3d 1253, 1259-1260).
In the context of eminent domain takings, our high court has observed: "All that
the framers of the Constitution meant to do was to protect the citizen in his ownership of
property against the state or its agencies appropriating private property to public uses
Legislature may authorize the county to create an exclusion for out-of-county replacement property; and (3) the out-of-county replacement property exclusion applies to property acquired within three years of the damage. (Art. XIIIA, § 2, subd. (e)(1), (3).) Additionally, the code states an in-county replacement property exclusion applies to property acquired within five years after the disaster (§ 69, subd. (a)), and a claim for an out-of-county replacement property must be filed within three years after the acquisition of the replacement property (§ 69.3, subd. (e).) For replacement property acquired by a person who is over age 55 or severely disabled, the Constitution states (1) the Legislature may create an exclusion for in-county replacement property; (2) the Legislature may authorize the county to create an exclusion for out-of-county replacement property; (3) the exclusion applies to replacement property acquired within two years of the sale of the original property; and (4) the Legislature may extend this exclusion to severely disabled persons. (Art. XIIIA, § 2, subd. (a).) Additionally, the code states the claim shall be filed within three years of the acquisition of the replacement property, but permits prospective relief if the three-year deadline is missed. (§ 69.5, subd. (f)(1)(F), (2)(A).) 12
against the will of the owner without making just compensation for all damages which
the owner should sustain by the exercise of governmental power. It was not intended to
remove the subject matter beyond the operation of reasonable statutory enactments which
affect property rights generally, such as the bar of the statute of limitations." (Crescent
Wharf & Warehouse Co. v. City of Los Angeles, supra, 207 Cal. at p. 434.) Further, in
the context of tax collection, the courts have recognized that time limitations serve the
important policy interests of promoting stability and facilitating fiscal planning by
governmental agencies. (Kuperman, supra, 137 Cal.App.4th at p. 932; JPMorgan Chase
Bank, N.A. v. City and County of San Francisco (2009) 174 Cal.App.4th 1201, 1213.)
Imposition of reasonable time limitations avoids "the absurdity of allowing suits to be
filed centuries after the claim on which the suit was based arose." (Lantz v.
Although the Legislature has the right to impose reasonable time limitations on the
exercise of constitutional rights, this does not end our inquiry concerning the meaning of
the time limitations set forth in section 68. When interpreting constitutional and
legislative enactments, we view the provisions as a whole and seek to determine and
effectuate the intent of the enactors. (Morgan v. Imperial Irrigation Dist. (2014) 223
Cal.App.4th 892, 905-906.) To interpret section 68, we first look to the voter intent
underlying Article XIIIA, and then consider the statutory language and legislative intent
in light of the evinced voter intent.
As reflected in our summation above, Article XIIIA creates several categories of
exclusions, including a category which has been deemed to be entirely removed from the
13
change-in-ownership characterization and which contains no time limitations (eminent
domain and parent-child exclusions), and (2) another category which is tied to a
legislative enactment and which contains some time limitations (disaster, contamination,
and the over-55 and severely disabled exclusions). The absence of time limits for the
eminent domain and parent-child exclusions, and the fact that they are affirmatively
removed from the change-in-ownership category, stand in marked contrast to the
incorporation of timelines for the other exclusions that are not defined as outside the
change-in-ownership category. Article XIIIA's explicit language removing the eminent
domain and parent-child transactions from the change-in-ownership characterization
reflects that by definition they do not constitute a change in ownership permitting
reassessment. Also, the fact that Article XIIIA sets forth no time limits for these
exclusions—while setting forth time limits for some other exclusions—suggests that the
eminent domain and parent-child exclusions were viewed by the voters as creating rights
that should be liberally available to the taxpayer notwithstanding the passage of time.
Indeed, consistent with Article XIIIA's removal of a transaction from the change-in-
ownership category and absence of time limitations, the Revenue and Taxation Code
permits the parent-child exclusion to be applied even if the taxpayer misses the filing
deadlines, albeit in prospective fashion only. (§ 63.1, subd. (e)(2)(A).)
Article XIIIA's clear mandate is to treat eminent domain replacement property as
outside the realm of a change in ownership permitting reassessment, and thus to ensure a
property owner will maintain the same property tax status for replacement property after
his or her property is taken. When interpreting section 68, we are required to assume the
14
Legislature intended that the statute advance the voter intent underlying Article XIIIA.
(See Loeffler v. Target Corp. (2014) 58 Cal.4th 1081, 1102-1103 ["we adopt an
interpretation of the relevant statutes that gives full effect to their language and purpose,
but also 'eliminates doubts as to the statute's constitutionality' "].) As explained below,
section 68's statutory language is reasonably amenable to an interpretation that permits
prospective relief for base year value transfer claims filed after the four-year period, and
we adopt this interpretation because it advances the voter intent displayed in Article
XIIIA.
Section 68 sets forth a four-year timeline for filing an eminent domain
replacement property claim and allows for retroactive application of the transferred base
year value to the month after the replacement property was acquired. However, section
68 contains no provision expressly precluding prospective relief in the event a claim is
filed after the four-year timeline. The fact that section 68 states the taxpayer "shall"
request the eminent domain replacement property assessment within four years does not
preclude an interpretation allowing consideration of claims filed after the deadline. (§ 68,
italics added.) When deciding whether a timeline is mandatory in the sense that it
deprives the government of authority to act, "[n]either the word 'may,' nor the word
'shall,' is dispositive." (People v. Allen (2007) 42 Cal.4th 91, 101-102.) Rather, "as in
any case involving statutory interpretation, we must ascertain the legislative intent to
determine what effect to give to a statute's time requirement." (Id. at p. 102.) An intent
to impose a mandatory time requirement may be evinced by factors such as imposition of
a consequence for the failure to comply, or the relation of the time requirement to a
15
matter of substance rather than convenience. (Id. at p. 102 & fn. 6; Galbiso v. Orosi
Public Utility Dist. (2010) 182 Cal.App.4th 652, 665-667; Erikson v. Weiner (1996) 48
Cal.App.4th 1663, 1671-1672.) Also, " 'a court may consider the consequences that
would follow from a particular construction and will not readily imply an unreasonable
legislative purpose. Therefore a practical construction is preferred.' [Citation.]" (Board
of Education v. Sacramento County Bd. of Education (2001) 85 Cal.App.4th 1321, 1328.)
The absence of a time requirement in Article XIIIA for the eminent domain
exclusion supports that the legislatively-defined time limitation in section 68 is not an
essential matter of substance. Also, section 68 imposes no consequence in the event the
timeline is missed. By way of comparison, other Revenue and Taxation Code sections
expressly indicate that the failure to comply with the filing time requirement deprives the
assessor of the authority to consider the claim. For example, section 69.3, which sets
forth a three-year filing deadline for an out-of-county replacement of property damaged
by a disaster states: "No relief . . . shall be granted unless the claim is filed . . . within
three years after the replacement property is acquired . . . ." (§ 69.3, subd. (e), italics
added].) Similarly, section 69.4, which sets forth a three-year filing deadline for
replacement of contaminated property states: "A claimant is not eligible for the property
tax relief provided by this section unless the claim is filed within three years of the date
the replacement property was purchased . . . ." (§ 69.4, subd. (f)(1), italics added.)
Because the language of section 68 contains no suggestion that the assessor loses
authority to consider a claim filed after the four-year time period, the time limitation is
readily susceptible to a nonmandatory interpretation. For example, in Galbiso v. Orosi
16
Public Utility Dist., supra, 182 Cal.App.4th 652, the court concluded the taxing agency's
failure to meet a statutory deadline did not deprive the agency of authority to act,
explaining: "Here, we observe that section 10405 contains no penalty for failure to
comply with the time requirements, unlike most statutes of limitations. An apt
comparison may be made to section 10400, which does set forth a statute of limitations
for challenges to the validity of an assessment. That section expressly provides that the
validity of an assessment 'shall not be contested in any action or proceeding' unless the
time limitation set forth therein is met. Thus, consequences of failure to meet the stated
deadline were built into section 10400, a statute of limitations, but that is not the case in
section 10405." (Id. at pp. 665-667; see Avila-Santoyo v. U.S. Attorney General (11th
Cir. 2013) 713 F.3d 1357, 1361.)
A nonmandatory interpretation of the time limitation also promotes the
constitutionally-mandated just compensation principles governing eminent domain
proceedings, which—by virtue of governmental action and through no choice of the
property owner—create the need for the property owner to purchase replacement
property. Absent application of Article XIIIA, the property owner remains
uncompensated in the event the property taxes on the replacement property are higher
than on the property taken by the government. Construing the time limitation in section
68 as nonmandatory advances the intent of the voters to incorporate increased property
taxes within the just compensation formula in eminent domain transactions.
Accordingly, we interpret section 68 to implicitly allow application of the eminent
domain replacement property exclusion in a prospective manner when a taxpayer
17
acquires the property within the four-year period but misses the four-year filing deadline.
(See McLaughlin v. State Bd. of Education (1999) 75 Cal.App.4th 196, 219-221 [in
limited circumstances, statutory terms may be added by implication if necessary to carry
out legislative intent]; see, e.g., San Marcos Water Dist. v. San Marcos Unified School
Dist. (1986) 42 Cal.3d 154, 160-161; People v. Superior Court (Zamudio) (2000) 23
Cal.4th 183, 194; In re J.W. (2002) 29 Cal.4th 200, 202-203.) This interpretation, which
maintains the four-year deadline with respect to acquisition of the property but provides
prospective relief for claims filed after the four-year period, accommodates the public
policy interest in placing reasonable time limits on the exercise of constitutional rights,
while also effectuating the plain language of Article XIIIA that a change in ownership
does not occur when property is acquired to replace condemned property. In contrast, a
contrary interpretation would allow property that has been constitutionally defined as
outside the realm of the change-in-ownership category to be, in effect, permanently
placed back into this category.
We note this case does not involve circumstances that call for a heightened level
of judicial restraint; for example, when a tax exemption is being created or enlarged by
implication, or when the relevant tax provisions clearly preclude relief for untimely
claims. (See Associated Beverage Co. v. Board of Equalization (1990) 224 Cal.App.3d
192, 211; JPMorgan Chase Bank, N.A. v. City and County of San Francisco, supra, 174
Cal.App.4th at pp. 1213-1214; U.S. v. Brockamp (1997) 519 U.S. 347, 350-353.) Rather,
this case involves the interpretation of the effect of a generally-worded statutory time
18
limitation on an explicit constitutionally-established exclusion that contains no time
limitation in the constitutional provision.9
We conclude a taxpayer who acquires an eminent domain replacement property
within the four-year timeline set forth in section 68 but fails to file the claim with the
County within the four-year period is nevertheless entitled to have a request for
prospective relief considered by the assessor. Our holding is a narrow one, premised on
the just compensation eminent domain principles underlying Article XIIIA, section 2,
subdivision (d); the conspicuous absence of a time requirement in Article XIIIA, section
2, subdivision (d) for the eminent domain replacement property exclusion as compared to
other exclusionary provisions in Article XIIIA; and the absence of language in section 68
limiting the assessor's authority to consider claims filed after the prescribed deadline.
The County requests that we also decide this appeal based on its assertion that the
claimed replacement property does not factually qualify for the eminent domain
exclusion because the owner of the replacement property is not the same as the owner of
the condemned property. In the proceedings before the trial court, Olive Lane contended
the County should be estopped from raising this issue because it had not cited different
ownership as a basis for denying the claim nor raised the issue during the administrative
proceedings. The trial court did not rule on this matter, and because it includes factual
issues we decline to resolve it in the first instance on appeal.
9 The State Board of Equalization has issued an annotation interpreting section 68's timeline as mandatory (State Bd. of Equalization, Annotation No. 200.0316 (Dec. 22, 1988)); however, we are not bound by this interpretation and for the reasons set forth above we decline to adopt it. (See Alpha Therapeutic Corp. v. Franchise Tax Bd. (2000) 84 Cal.App.4th 1, 10-11.)
19
DISPOSITION
The judgment is reversed and the case remanded for further proceedings consistent
with this opinion. Respondent to pay appellants' costs on appeal.
HALLER, J.
WE CONCUR:
MCCONNELL, P. J.
NARES, J.
20
AI Brief
AI-generated · verify before citing
Holding. The Legislature did not intend to deprive a taxpayer who loses property through eminent domain of the right to obtain prospective application of a base year value transfer if the replacement property was acquired within the four-year period but the claim was filed after that period.
Issues
Whether Revenue and Taxation Code section 68's four-year time limitation for filing a base year value transfer claim is unconstitutional.
Whether section 68 precludes prospective relief for base year value transfer claims filed after the four-year deadline.
Disposition. Reversed and remanded
Quotations verified verbatim against the opinion
“the Legislature did not intend to deprive a taxpayer who loses property through eminent domain of the right to obtain prospective application of the base year value transfer in the event the replacement property is acquired within the four-year period”
“section 68's statutory language is reasonably amenable to an interpretation that permits prospective relief for base year value transfer claims filed after the four-year period”