Case Study: Duea V. County Of San Diego

Law360, New York (June 6, 2012, 9:07 PM EDT) -- May a property owner who sells property to a nongovernmental entity as part of a government redevelopment project under the threat of eminent domain transfer the tax base of the original property to replacement property? Not on the record presented by the plaintiff in Duea v. County of San Diego, 204 Cal. App. 4th 691 (2012).

Proposition 13 froze real property taxes at their 1976 levels subject to reassessment only in limited circumstances — most commonly, a change in ownership. In addition, the California Constitution exempts...
To view the full article, register now.