Farr v. County of Nevada
John M. Farr appeals pro se from an order of the trial court denying his motion for an award of attorney fees, and granting the motion of the County of Nevada (County) to strike virtually all of the costs sought in Farr’s memorandum of costs.
In the litigation underlying the present appeal, Farr sought review in the trial court of a property tax assessment decision of the Nevada County Assessment Appeals Board (the Board) regarding the value of his owner-occupied single-family home. The trial court upheld the Board’s decision, but in Farr v. County of Nevada (2010) 187 Cal.App.4th 669 (Farr I), this court reversed the trial court’s judgment and remanded the matter to the Board for further proceedings, based on our conclusion that the Board failed to apply the correct burden of proof. (Id. at pp. 674, 683.) Having prevailed in his appeal in Farr I, Farr was awarded his costs on appeal. (Id. at p. 687.)
After the remittitur issued, Farr filed in the trial court a memorandum of costs on appeal, seeking $4,202 in costs, including those associated with his appeal of the Board’s decision to the trial court. Farr also filed a motion seeking $13,500 in attorney fees, pursuant to Revenue and Taxation Code sections 1611.6 and 5152.[1] The County opposed Farr’s motion for attorney fees and moved to tax costs. The trial court awarded Farr costs in the amount of $655 only, and denied his request for attorney fees.
Farr contends the trial court erred by not awarding him the costs associated with his underlying challenge in the trial court to the Board’s decision. He also contends the court erred in denying his request for attorney fees. As to costs on appeal, we conclude the trial court did not abuse its discretion to award $655, the cost of filing the civil notice of appeal. As to attorney fees, sections 1611.6 and 5152 do not apply to this case. Therefore, the trial court properly denied Farr’s motion for attorney fees. We affirm the trial court’s order.
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