Legal Opinion
Luz Solar Partners Ltd. v. San Bernardino Cnty.
California Court of Appeal, 5th District
Decided September 27, 2017No. E064882Published
1Opinion of the CourtRamirez, P. J.
*964Plaintiffs and appellants Luz Solar Partners Ltd., III; Luz Solar Partners Ltd., IV; Luz Solar Partners Ltd., V; Luz Solar Partners Ltd., VI; Luz Solar Partners Ltd., VII; Luz Solar Partners Ltd., VIII and Harper Lake Company VIII; and Luz Solar Partners Ltd., IX and HLC IX (collectively "Luz Partners") challenge the assessment of real property improved with solar energy generating systems (SEGS units) for tax years 2011-2012 and 2012-2013. They contend that defendants and respondents San Bernardino County (County) and the Assessment Appeals Board of San Bernardino County (Appeals Board)…
2Cases cited10 opinions
- Coca-Cola Co. v. State Board of EqualizationCalifornia Supreme Court · 1945
- Board of Supervisors v. LonerganCalifornia Supreme Court · 1980
- Western States Petroleum etc. v. State Bd. of EqualizationCalifornia Supreme Court · 2013
- Sea World, Inc. v. County of San DiegoCalifornia Court of Appeal · 1994
- Maples v. Kern County Assessment Appeals BoardCalifornia Court of Appeal · 2002
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