Torres v. San Francisco Assessment Appeals Board No. 1 (A162440)
This case involves the proper assessment of a sports venue, here Oracle Park in San Francisco. CSAC’s amicus brief argues that the so-called “cost approach” used by the San Francisco Assessor is the proper way to assess the value of property like a sports venue, and that the Appeals Board’s use of “future functional obsolescence” was in error. CSAC’s brief was prepared by Rachel Neil in the Santa Clara County Counsel’s Office.
