Tentative Ruling: On April 12, 2017, plaintiff filed a Complaint for a refund of overpaid property taxes. Plaintiff claims he was overcharged for property taxes on land that was under construction when he inherited it from his father. Plaintiff alleges that although construction was completed later that year defendant’s inspectors did not issue a final approval until January 7, 2014. The property was then reassessed increasing plaintiff’s property taxes. Plaintiff claims defendant did not have the authority to reassess the property. Both plaintiff and defendant have filed motions for summary judgment.
Pursuant to CCP section 437c (7)(c) , “the motion for summary judgment shall be granted if all the papers submitted show that there is no triable issue as to any material fact and that the moving party is entitled to a judgment as a matter of law. “
Also applicable is CCP section 437c(p)(2) which states in pertinent part: “[a] defendant or cross-defendant has met his or her burden of sh