County Board of Equalization v. Nupetco Associates

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that because entire property was included by means of accurate legal description, acreage mistake constituted undervaluation of assessed property, not escape in assessment
• holding mistake in acreage on tax assessment was not escaped property
• mistake in acreage within assessed parcel of realty did not “escape” taxation but rather mere undervaluation not subject to retroactive correction
• in the absence of a legislative remedy to retroactively correct mistaken valuations of property taxes, courts are not at liberty to create a judicial one
• windfall immaterial because remedy for statutory loophole is for legislature to create, not courts

Source: CourtListener parenthetical corpus (CC0).