Fisher v. County of Orange CA4/3
In 1986, Fisher “first took up residence” in a mobilehome located on a particular space within The Groves through her purchase of her mobilehome for the price of $80,000. At the time, The Groves was not a resident-owned mobilehome park, so Fisher did not have a taxable land interest and instead paid rent for the use of the space upon which the coach was located, as well as the use of the community land and facilities within The Groves. After The Groves converted to a resident-owned mobilehome park, in 2006, Fisher purchased a share in The Groves corporation for $84,000. The County’s assessor “did not recognize the share price as representing the value of the land, and established a base year value of $290,000.”
Several years later, in September 2011, Fisher filed with the Board a verified application for assessment reduction under section 1603 to contest the Fisher real property assessment (the application).
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