Eminent Domain Report

Appropriately, on Tax Day 2026, the Court of Appeal issued its ruling in The Retail Property Trust v. Orange County Assessment Appeals Board No. 1 addressing available property tax assessment relief under Revenue and Taxation (RTC) Code section 170 for access restrictions from orders issued during to the COVID-19 pandemic.

The shopping center at issue claimed that the restricted access to the shopping center during the COVID pandemic caused “damage” entitling the shopping center to property tax relief under RTC section 170.  RTC 170 provides a mechanism whereby property may be ...

Property Reserve, Inc. v. Superior Court (2016) 1 Cal. 5th 151, is a landmark precondemnation entry case that reinforced the statutory right of a party with the power of eminent domain to enter property to conduct tests and other investigatory work deemed necessary to determine the suitability of property for a public project.

In its latest iteration, the California Court of Appeal for the Third Appellate District, on March 26, 2026 (Department of Water Resources Cases), rejected landowners’ arguments that the Department of Water Resources must meet additional statutory ...

Conservation easements generally preserve land in a predominantly natural or agricultural state. The efforts behind these easements often go unappreciated. The same is true for the notice requirements that correspond with the acquisition of property encumbered by a conservation easement. Failing to heed these notice requirements can impede acquisition efforts and add cost and delay to public projects.

Code of Civil Procedure section 1240.055 sets forth valuation and notice requirements for acquiring conservation easements under threat of condemnation in California.* It ...