Bennion v. County of Santa Clara
Appellants David Bennion and Constance Bennion brought an action for a property tax refund. Following a motion for summary judgment, the trial court entered judgment in favor of respondent County of Santa Clara. We conclude that Revenue and Taxation Code section 69.5 does not authorize appellants to transfer the base year value of their original property to a partial interest in their replacement dwelling. Accordingly, Court affirm the judgment.
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