California, United States of America
The following excerpt is from Alioto Fish Co., Ltd. v. City and County of San Francisco, 161 Cal.App.3d 950, 208 Cal.Rptr. 50 (Cal. App. 1984):
Thereafter, the case was tried, judgment was entered for defendant, and plaintiff again appealed. (Birch v. County of Orange (1927) 88 Cal.App. 82, 262 P. 788.) The appellate court reviewed the evidence presented at trial, held that the disparity in appraisals was so great that the assessment of plaintiff's property could not be upheld and reversed the judgment. (Id., 88 Cal.App. at p. 87, 262 P. 788.)
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