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Assessment appeals board abates 10% penalty for Friedrich family after late BOE filing
Summary
The board voted 3–0 to abate a 10% penalty assessed under state rules after the applicant — represented by Patrick Loughman — said the late BOE‑100 filing followed the death of a majority partner and was not willful neglect.
The Ventura County Assessment Appeals Board No. 1 on Oct. 6 granted abatement of a 10% penalty tied to a late filing of a Board of Equalization Form 100 for the John and Barbara Friedrich Family Limited Partnership.
Applicant counsel Patrick Loughman asked the board to abate the penalty, saying the late filing stemmed from “the death of, a majority partner.” The assessor’s office…
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