Can a property owner recover attorney fees if the court finds the County Board failed to make requested findings?

The first circumstance appears in the first clause of the statute's opening sentence, where a property owner may recover fees if the court finds the county board failed to make requested findings. (See 1611.6.) The second circumstance appears in the second clause of the first sentence, where a property owner may recover fees if the court finds the board's findings are so deficient that the court remands the matter back to the board to make new findings that reasonably comply with the requirements of section 1611.5. (See 1611.6.) As noted above, section 1611.5 requires a county board to fairly disclose how it determined all material points raised by a party in its petition or at the tax refund hearing. ( 1611.5.) Thus, when read in context with section 1611.5, the second clause of section 1611.6 permits an award of attorney fees only if the court remands the matter to the board with directions to make findings that "fairly disclose the board's determination" on the point at issue, including a "statement of the method or methods of valuation used in appraising the property." (See 1611.5, 1611.6 ; see also Esberg v. Union Oil Co. (2002) 28 Cal.4th 262, 268, 121 Cal.Rptr.2d 203, 47 P.3d 1069 [when interpreting a statute, we must examine the statute's words in context].)