Property is Property – Court of Appeal Weighs in On Availability of Relief Under RTC 170 for Restricted Access Caused by the Pandemic

Appropriately, on Tax Day 2026, the Court of Appeal issued its ruling in The Retail Property Trust v. Orange County Assessment Appeals Board No. 1 addressing available property tax assessment relief under Revenue and Taxation (“RTC”) Code section 170 for access restrictions from orders issued during to the COVID-19 pandemic.... By: Nossaman LLP