Bishop, McIntosh & McIntosh v. Molmen

Opinion

GRODIN, J. The Revenue and Taxation Code provides, in section 5096, subdivision (b) that on order of a county’s board of supervisors, property taxes which have been “[erroneously or illegally collected” are to be refunded. Section 5097 provides, however, that “(a) No order for a refund .. . shall be made, except on a claim: ... (2) Filed within four years after making of the payment sought to be refunded or within one year after the mailing of notice as prescribed in Section 2635, whichever is later.” Section 2635 provides that “The tax collector shall give notice by letter to the taxpayer . . . where his records show that, with respect to particular property, taxes might have been: ... (b) Erroneously or illegally collected.” The question presented here is whether a taxpayer who claims that the assessed value of his property should have been lower for certain years because it was subject to a scenic easement, but who has pursued no remedies within the four-year limitation period, is entitled to a writ of mandate compelling the tax collector to send a section 2635 letter in order to renew his right to file a claim. The trial court entered judgment denying the writ, and we affirm.

Background

Appellant is a partnership which owns the Laguna Seca Golf Course > in Monterey County. In 1970 appellant appealed its tax assessment to [280]the county board of equalization, but while the appeal was pending it entered into a stipulation with the county assessor, approved by the county board of equalization, that the “full cash value” of the property at that time was $576,000. The assessed value of the parcel, on the basis of that stipulation, was $144,000. In succeeding years the assessed value was increased each year (by the county assessor and not by stipulation) so that by fiscal 1975-1976 the assessed valuation was $175,000.

Appellant filed an appeal from the assessment of its property with respect to the fiscal year 1976-1977, and again entered into a stipulation for assessment, approved by the county assessment appeals board, this time for a substantial reduction in the amount of the assessed value to $87,130. The stipulation, filed with the county clerk on June 3, 1977, recites, “This public golf course qualified as a conservation and scenic easement property dated December 8, 1969, and is a profit enterprise. Therefore, the present worth of its current and anticipated future net income indicates a current market value as stated above.”