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Holland v. Assessment Appeals Board No. 1

Supreme Court of California

April 16, 2014

JOSEPH E. HOLLAND, as Assessor, etc., Plaintiff and Appellant,
v.
ASSESSMENT APPEALS BOARD NO. 1, Defendant and Respondent RANCHO GOLETA LAKESIDE MOBILEERS, INC., et al., Real Parties in Interest and Respondents.

THE COURT:

THE OPINION HEREIN, filed January 23, 2014, 58 Cal.4th 482; 167 Cal.Rptr.3d 74; 316 P.3d 1188 appearing at 58 Cal.4th 482, advance reports, is modified as follows and the petition for rehearing is DENIED:

On 58 Cal.4th page 487, advance report, of the majority opinion, in the first paragraph, following the phrase “In this case, the Assessor for the County of Santa Barbara (Assessor) reassessed, ” insert the following phrase after the word “reassessed” and before the word “two:” “26 subsequent transfers of individual interests in.” In the same sentence, delete the word “owned” and substitute the word “held.” The new sentence should read as follows: “In this case, the Assessor for the County of Santa Barbara (Assessor) reassessed 26 subsequent transfers of individual interests in two mobile-home parks held by resident-controlled nonprofit corporations after certain residents sold both their mobilehomes and their interests in the corporation.”

This modification does not affect the judgment.

The petition for rehearing is denied.


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