Apland v. Bd. of Equalization for Butte County

by
Appellees John Apland and others (collectively, Apland) and the Butte County Director of Equalization (Director) were involved in a dispute over the method Director used to calculate the value of Apland's rangeland property for tax purposes. In Apland I, the Supreme Court held that Director failed to comply with the Constitutional requirements of equality and uniformity and remanded with direction to Director to re-determine the property values after giving appropriate consideration and value to appurtenant and nontransferable water rights. On remand, the trial court entered a judgment in favor of Apland, concluding that Director failed to comply with the directives in Apland I. The Supreme Court reversed and remanded, holding that Director properly executed the directives of Apland I but that the record did not allow the Court to determine whether Director's method of valuation of Apland's property resulted in an equal and uniform assessment. View "Apland v. Bd. of Equalization for Butte County" on Justia Law