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The Deadline to File An Appeal of the Value Used to Establish 2010 Property Taxes is April 30, 2010

Only a few years ago, property values were increasing at a breathtaking pace. Rapid appreciation encouraged aggressive borrowing and lending, accelerating residential and commercial development and fueling even greater appreciation. As we are all painfully aware, the upward spiral could not be sustained. As mortgage defaults and foreclosures exploded in number, the swift rise ended. In many locations home values dropped, or even plunged. Commercial properties are suffering the same fate. Now is the right time to examine the assessor’s valuation of your property. The likelihood that the assessor’s estimate exceeds the fair market value has greatly increased and so has the likelihood that you are paying more than your fair share of real estate taxes.

If local government responds to declining values and budget pressures by raising tax rates, you will pay an even bigger excess over what you should pay. An appeal can save you money now and protect you into the future. When property values recover, the assessor will make upward adjustments from a lower starting point. An appeal can positively influence your real estate taxes for years to come.

You have until April 30, 2010, to file an appeal to challenge the estimated market value established in 2009 used to determine the tax due in 2010. Taxes must be paid on a timely basis throughout the appeal. If the appeal is successful, you will receive a refund and future year’s taxes will be calculated using the reduced estimated market value obtained by the appeal.

The April 30 deadline is approaching. Moss & Barnett can help you evaluate whether you should file an appeal, complete the necessary filings, coordinate with valuation experts, negotiate with the assessor, and, if necessary, pursue the matter in court.
For more information regarding property tax appeals, visit the web site of the city or county assessor where the subject property is located, the web site of the Tax Court, or contact your attorney at Moss & Barnett.

(March, 2010)


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[02/07] Perry v. Brown
In a challenge to Proposition 8, a California ballot initiative approved by the voters amending the state constitution to eliminate the right of same-sex couples to marry, the district court's judgment invalidating the initiative is affirmed, with the following rulings: 1) the proponents of Proposition 8 had standing to bring the appeal on behalf of the State of California, whose people must be allowed to defend in federal courts the validity of their use of the initiative power; 2) however, Proposition 8 violated the Equal Protection Clause of the federal constitution, as the people may not employ the initiative power to single out a disfavored group for unequal treatment and strip them, without a legitimate justification, of a right as important as the right to marry; and 3) the district court properly denied a motion to vacate the judgment, as the trial judge, who had been in a same-sex relationship for ten years, had no obligation to recuse himself or to disclose any personal conflict.

[02/03] In re Gabriel K.
On appeal from an order of the juvenile court declaring minors to be dependent children and denying the request of their mother for reunification services, the order is affirmed, where: 1) the juvenile court's denial of further reunification services to the mother for her younger son was consistent with the legislative intent and thus, fell within the spirit of the reunification services statute; 2) the evidence before the juvenile court supported its conclusion that the mother failed to make reasonable efforts to treat her drug issues; and 3) the mother demonstrated no basis for setting aside the juvenile court's decision to deny reunification services.

[02/02] Southerland v. City of New York
In a suit under 42 USC Section 1983 asserting that a New York City children's services caseworker entered the plaintiffs' home unlawfully and effected an unconstitutional removal of children into state custody, the district court's grant of summary judgment to the defendant caseworker is: 1) affirmed with respect to the dismissal of the father's substantive due process claim; but 2) vacated with respect to the father's and his children's Fourth Amendment unlawful-search and Fourteenth Amendment procedural due process claims and the children's unlawful-seizure claim, where the district court wrongfully concluded that the caseworker was entitled to qualified immunity with respect to all of the claims against him.

[02/02] Marriage of Walker
In a family court proceeding in which the recipient of a California State Teachers' Retirement System (CalSTRS) disability allowance challenged earlier family court orders awarding a community property interest in the allowance to his former spouse, the family court's denial of the appellant's motion to set aside the earlier orders is reversed, where the family court erred as a matter of law in concluding that the recipient had made "no mistake" in agreeing that his spouse had a community property interest in his disability allowance and thus should not have denied his motion on this basis.

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