California Court of Appeal August 16, 2010, G040428 (Phelps v. Orange County Assessment Appeals Board No. 1)

Opinion

ARONSON, J.

Plaintiff James S. Phelps, as trustee of the John Wilson Phelps Trust (trust), challenges the action of respondent Webster J. Guillory, Orange County Assessor (Assessor), in reassessing a shopping center complex (property) held by the trust upon the death of Wilson W.