raising his property assessment above the 2% limit mandated by
Proposition 13, passed in 1978. In December, Superior Court Judge John
Watson ruled the county acted illegally in trying to recapture lost
assessment when a home loses value and then rebounds.
Douglas J. Maloney, one of Guillory's attorneys, said he did not opt
to ask a higher court to review the case at this stage because he did not
think there was enough time to prepare a thorough argument. Unlike an
appeal, the appellate court has the option of not granting a review,
Maloney said.
"It's almost as much work and effort as putting together an appeal,
and if you don't do it right, then that would be a reason not to get it.
It's a judgment call," Maloney said.
But Maloney added that he would ask for a review if Watson grants the
case class-action status, which could happen as early as April 25.
If the case is given class-action status, the county would be forced
to refund about $285 million in property tax payments, costing the
Newport-Mesa Unified School District about $11.5 million the first year,
according to a report by the county auditor released in January.