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C. Stephen Davis

C. Stephen Davis focuses his practice on property tax counseling and controversies in the real estate, energy, oil, hospitality and healthcare industries. He litigates property tax controversies before local assessment appeals boards, superior courts, courts of appeal, and the California Supreme Court. His practice also includes participating in rule-making and other proceedings before the California State Board of Equalization.


  • Property tax counseling and litigation



  • Active participant in the proceedings leading to adoption of SBE Rule 473 (assessment of geothermal properties) on behalf of the Geothermal Resources Association and SBE Rule 905 and Amended SBE Rule 905 (assessment jurisdiction for electric generation facilities) on behalf of the Independent Energy Producers Association
  • Participated in the drafting of the Assessors’ Handbook Section 566 (assessment of petroleum properties) on behalf of the Western States Petroleum Association
  • Represented the California State Outdoor Advertising Association before the SBE for purposes of developing appraisal guidelines for billboards. Mr. Davis participated in developing the SBE's Guidelines for Substantiating Additional Obsolescence for Personal Property and Fixtures in 2010
  • SHC Half Moon Bay v. County of San Mateo (2014) 226 Cal.App.4th 471
  • EHP Glendale, LLC v. County of Los Angeles (2013) 219 Cal.App.4th 1015
  • Western States Petroleum Assn. v. State Bd. of Equalization Western States Petroleum Assn. v. Board of Equalization (2013) 57 Cal.4th 401
  • Dreyer’s Grand Ice Cream, Inc. v. County of Kern (2013) 218 Cal.App. 4th 828
  • EHP Glendale v. County of Los Angeles (2011) 193 Cal.App.4th 262
  • Fashion Valley Mall LLC v. County of San Diego (2009) 176 Cal.App.4th 871
  • Independent Energy Producers Association v. State Board of Equalization (2004) 125 Cal.App.4th 425
  • Jopson v. Feather River Air Quality Management District (2003) 108 Cal.App.4th 492
  • Watson Cogeneration Company v. County of Los Angeles (2002) 98 Cal.App.4th 1066
  • Exxon Mobil Corporation v. County of Santa Barbara (2001) 92 Cal.App.4th 1347
  • Montgomery Ward v. County of Santa Clara (1996) 47 Cal.App.4th 1122
  • Phillips Petroleum Corp. v. County of Lake (1993) 15 Cal.App.4th 180
  • Adjunct Professor, Loyola Law School, Tax LLM Program, California Property Tax
  • Faculty, Lorman Group, 1998-2015

Recognition & Leadership

  • Listed, Los Angeles Magazine, "Southern California Super Lawyer," Taxation, 2004-2006, 2008-2016
  • Recipient, IPT Annual Conference, "IPT 2014 Literary Paper Award," June 2013
  • Rated, AV Preeminent® 5 out of 5

°AV®, AV Preeminent®, Martindale-Hubbell DistinguishedSM and Martindale-Hubbell NotableSM are certification marks used under license in accordance with the Martindale-Hubbell® certification procedures, standards and policies.

  • Member, American Property Tax Counsel
  • Member, State Bar of California
    • Member, Taxation Section, State and Local Tax Committee
    • Chair, Eagle Lodge West, 2004
  • Member, California Taxpayers Association
  • Member, Institute for Professionals in Taxation
    • Chair, IPT Property Tax Symposium, 2010
    • Co-Chair, ABA/IBT Advanced Property Tax Seminar, 2001, 2002, 2007 and 2008
    • Member, IPT Property Tax Program Committee, 2006
  • Member, Los Angeles County Bar Association, State and Local Taxation Committee


  • J.D., Loyola Law School, Los Angeles, 1980
  • B.A., University of California at Los Angeles, 1977
  • California
  • U.S. Court of Appeals for the Ninth Circuit
  • U.S. District Court for the Central District of California
  • U.S. District Court for the Northern District of California
  • U.S. District Court for the Southern District of California