By statute, California property owners have four years to . Proposition 13 is the ____.
In Olive Land Industrial Park, LLC v. County of San Diego, No. D063337 (July 18, 2014), the Court of Appeal held that
A nonmandatory interpretation of the time limitation also promotes the
constitutionally-mandated just compensation principles governing eminent domain
proceedings, which—by virtue of governmental action and through no choice of the
property owner—create the need for the property owner to purchase replacement
property. Absent application of Article XIIIA, the property owner remains
uncompensated in the event the property taxes on the replacement property are higher
than on the property taken by the government. Construing the time limitation in section
68 as nonmandatory advances the intent of the voters to incorporate increased property
taxes within the just compensation formula in eminent domain transactions.
Slip op. at 17.
Accordingly, we interpret section 68 to implicitly allow application of the eminent domain replacement property exclusion in a prospective manner when a taxpayer acquires the property within the four-year period but misses the four-year filing deadline.
Slip op. at 18.
Olive Land Industrial Park, LLC v. County of San Diego, No. D063337 (Cal. App. July 18, 2014)