Motion by Defendant and Respondent Orange County Assessment Appeals Board for Judgment on the Pleadings:
Relevant Procedural History
The Petition for Administrative Mandate was heard by the court on 10/25/18 and taken under submission. Prior to the hearing on the Petition, Orange Holdings, on 08/16/18, had dismissed its 5th COA for Negligence against Board.
On 11/25/18, the court issued its proposed Statement of Decision. An objection was filed by Orange Holdings on 11/26/18. There were no objections by Board. On 12/26/18, the court issued its final Statement of Decision.
Summarizing, the court found the following:
The Administrative Record shows there was substantial evidence to support Board’s revision of its Findings of Fact
There was no violation of procedural due process with regard to the new valuation
There was no abuse of discretion in finding that there was a “ministerial clerical error.”
There was no evidence to indicate that the revision to the Findings of Fact was undertake