California, United States of America
The following excerpt is from Pali-Holloway v. L. A. Cnty. Assessment Appeals Bd., B283091 (Cal. App. 2018):
"'"In light of the semijudicial status of local boards, "their factual determinations are entitled on appeal to the same deference due a judicial decision, i.e., review under the substantial evidence standard." (Cochran v. Board of Supervisors (1978) 85 Cal.App.3d 75, 80.)'" (Mission, supra, 59 Cal.App.4th at p. 73.) "If the county board fails to make findings upon request, or if findings made are found by a reviewing court to be so deficient that a remand to the county board is ordered to secure reasonable compliance with the elements of findings required by Section 1611.5, the action of the county board shall be deemed to be arbitrary and capricious within the meaning of Section 800 of the
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