Verizon California v. Board of EqualizationAnnotate this Case
Verizon California Inc.’s (Verizon) petitioned the California State Board of Equalization’s (Board) to reduce its assessments for the tax years 2008 through 2012. Verizon paid the taxes levied by the counties for each year based on the Board-assessed values set forth in its petitions. Verizon then joined with Board staff to seek approval from the Board of joint recommendations to lower the assessed values of its property set forth in its petitions. The Board approved the joint recommendations. Verizon then filed actions for refunds for the years 2008 through 2012 arguing that the Board should have adopted the valuations proposed in its petitions. The trial court consolidated the actions. The Board moved for summary adjudication of the claims on the ground the court lacked jurisdiction because in approving the Verizon/Board staff recommendations for reduced valuations Verizon failed to exhaust its administrative remedies with respect to the valuations it claimed in its petitions. The trial court granted the motion for summary adjudication of the consolidated actions based on the Board’s approvals of the parties’ joint recommendations for a reduction in assessed valuations. On this basis, the trial court concluded: “Because of the mutually agreed recommendation[s] on value, no disputed issues were presented to the Board for [tax years] 2008 through 2012. In each of those five years, the Board adopted the revised value that had been jointly recommended by Verizon and [the Board] staff, reducing Verizon’s tax basis by over $1.1 billion in the aggregate. [¶] . . .Verizon cannot ask the Board to adopt a jointly presented reduction in value, receive the agreed reduction, and then turn around and sue for a lower value than it asked the Board to adopt.” Verizon timely appealed the trial court’s decision, arguing again that the Board should have adopted the valuations it proposed in its petitions to the Board to reassess its property. The Court of Appeal determined the statutory ground of the actions required a “dispute” regarding the Board’s assessments of the property. Finding none, the Court affirmed the trial court’s judgment.