# Carlson v. Assessment Appeals Board I

> California Court of Appeal · May 3, 1985 · 167 Cal. App. 3d 1004

URL: https://www.frixlaw.com/law-library/cases/9723670

## Case

- **Full name:** ALFRED E. CARLSON, as Assessor, Etc., Plaintiff and Appellant, v. ASSESSMENT APPEALS BOARD I FOR THE COUNTY OF SANTA CLARA, Defendant and Respondent; WALTON DISTRIBUTION SERVICES, INC., Real Party in Interest and Respondent
- **Court:** California Court of Appeal
- **Decided:** May 3, 1985
- **Citations:** 167 Cal. App. 3d 1004; 213 Cal. Rptr. 555; 1985 Cal. App. LEXIS 2040
- **Precedential status:** Published
- **Opinion:** Concurrence by Panelli
- **Judges:** Agliano, Panelli
- **Cited by:** 22 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/9723670

## Opinion text

PANELLI, P. J.
I concur in the judgment because I believe the Assessor was correct in his assessment of value based on a proper consideration of comparable properties. However, I concur specially because I believe the majority opinion’s holding concerning the effect of valid deed restrictions is too broad and not essential to the resolution of this matter.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/9723670. Public record. Not legal advice.