Robinson v. County of Orange CA4/3
In 2006, Robinson “first took up residence” in a mobilehome located on a particular space within The Groves. The Robinson real property was assessed to have a base year value of $348,000 that year.
Several years later, in September 2012, Robinson filed with the Board a verified assessment appeal application under section 1603 to contest the Robinson real property assessment and the coach assessment (the application). The application asserted the Robinson real property had suffered a decline in value, the property’s then base year value was incorrect, and the assessor had used an incorrect methodology of determining the base year value of the property. The principal issue before the Board was the determination of the fair market value of the property, including both the Robinson real property and improvements, as of January 1, 2012.
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