GROTENHUIS v. COUNTY OF SANTA BARBARA

No. B212264.

182 Cal.App.4th 1158 (2010)

105 Cal. Rptr. 3d 918

DAVID W. GROTENHUIS, Individually and as Trustee, etc., et al., Plaintiffs and Respondents, v. COUNTY OF SANTA BARBARA, Defendant and Appellant.

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

March 15, 2010.


Attorney(s) appearing for the Case

Dennis A. Marshall, County Counsel, and Marie A. LaSala, Deputy County Counsel, for Defendant and Appellant.

Kristine Cazadd, Robert W. Lambert, Richard Sungjoo Moon and Jennifer B. Henning for California State Association of Counties as Amicus Curiae on behalf of Defendant and Appellant.

The Law Offices of John Derrick and John Derrick for Plaintiffs and Respondents.

Stephen H. Bennett as Amicus Curiae on behalf of Plaintiffs and Respondents.


OPINION

YEGAN, J.

County of Santa Barbara (County) appeals a tax refund judgment entered in favor of David W. Grotenhuis, as an individual and trustee of the Grotenhuis Family Living Trust (Grotenhuis) and Grotenhuis Investments, Inc., a closely held corporation (corporation). The trial court ruled that Grotenhuis, as the alter ego of corporation, can claim a homeowner's property tax exemption (Rev. & Tax. Code, § 218)

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