Joseph E. Holland, as Assessor v. Assessment Appeals Board No. 1 — Werdegar, J…

Summary

The concurrence agrees that the statute does not, by its terms, mandate the appraisal formula adopted by the county appeals board and agrees that the assessor's administrative-mandate petition should be granted and remanded for further proceedings. It reasons, however, that the statute defines the reassessed property as an undivided pro rata interest in the entire mobilehome park, which may make the state Board of Equalization's extraction method invalid because that method values a particular mobilehome space. The concurrence does not understand the majority to require approval of the extraction method on remand.