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AUERBACH v. ASSESSMENT APPEALS BD. NO. 1

No. B173649.

28 Cal.Rptr.3d 257 (2005)

Rick AUERBACH, as Assessor, etc., Plaintiff and Appellant, v. ASSESSMENT APPEALS BOARD NO. 1 FOR the COUNTY OF LOS ANGELES, Defendant and Respondent; Northern Trust Bank of California, as Trustee, etc., Real Party in Interest and Respondent.

Court of Appeals of California, Second District, Division One.

Review Granted August 10, 2005.

Attorney(s) appearing for the Case

Raymond G. Fortner, Jr., County Counsel, Albert Ramseyer, Principal Deputy County Counsel, for Plaintiff and Appellant.

No appearance for Defendant and Respondent.

Rodi, Pollock, Pettker, Galbraith & Cahill, Cris K. O'Neall and Wade E. Norwood, Los Angeles, for Real Party in Interest and Respondent.

MALLANO, Acting P.J.

Rick Auerbach, the Los Angeles County Assessor (Assessor), appeals from a judgment denying his petition for a writ of mandate seeking to reverse the decision of Los Angeles County Assessment Appeals Board No. 1 (Board) reassessing commercial real property subject to a 20-year lease (Property) and applying the $1 million grandparent-grandchild exclusion from assessment under Revenue and Taxation Code section 63.1.

Both the Board and the...

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