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Holmes v. County of San Mateo CA1/5
Mark S. Holmes appeals from a judgment affirming a decision of the San Mateo County Assessment Appeals Board (AAB), which allocated the assessed value of his real property to $2.4 million for land and $200,000 for improvements. He contends the method for allocating the assessed value was arbitrary, capricious, and unconstitutional, because the allocation ratio it yielded for his property was different than the average allocation ratio for properties in other cities in San Mateo County, and because of the disparity in allocation ratios among those cities. We will affirm the judgment.

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