Taxation: Plaintiffs Obtaining Narrow Remand Relief In Tax Refund Dispute Were Not Entitled To Fee Recovery Under Revenue And Taxation Code Sections 1611.6 And 5152

Material Points Behind Initial Decision Were Disclosed And No Recovery Of Taxes Occurred.

            In SSL Landlord, LLC v. County of San Mateo, Case No. A151318 (1^st Dist., Div. 3 April 23, 2019) (published), plaintiffs appealed a denial of attorney’s fees to them, as against County, under Revenue and Taxation Code sections 1611.6 and 5152. In essence, after a bench trial from an appeal of an adverse administrative decision, plaintiffs won a very narrow remand on some deductions even though the County’s income approach to tax valuation was generally sustained. Section 1611.6 allows fee recovery if the County’s findings were arbitrary and capricious by failing to give a reasoned bases for the findings; but, here, that did not occur—the County Board did disclose its material points in the decision below. Section 5152 allows fee recovery to a plaintiff where a tax assessor ignored the law (unless in good faith thinking the governing law was unconstitutional or invalid) and there was recovery of taxes by plaintiff. In this one, plaintiff had yet to recovery taxes, the assessor did not ignore the law, and the unconstitutional/invalidity prong was not at issue. Fee denial affirmed.