The Retail Property Trust v. Orange County Assessment Appeals Board — COVID-19 Pandemic Restrictions Did Not Cause “Damage” Triggering Tax Reassessment Under Section 170
Fourth District holds that the COVID-19 pandemic and related government restrictions did not cause “damage” to the Brea Mall within the meaning of Revenue and Taxation Code section 170(a)(1), and that calamity reassessment requires actual physical damage to property.