On July 21, 2004, the California Supreme Court denied the petition to review the decision by the Court of Appeal. The Court of Appeal ruled that a temporary reduction of property assessment under Proposition 8 does not establish a new lower base value. The court noted that such a change in base value would be inconsistent with Proposition 13.

This action concluded the legal review of this case. The issues of uniformity and market value assessments under the limits set by Proposition 13 are resolved.