Legal Opinion

County of Marin v. Assessment Appeals Board

California Court of Appeal

Decided November 30, 1976No. Civ. 36972PublishedCited by 21 opinions

1Opinion of the Court

Opinion

KANE, J.

The appeal at hand concerns the question whether certain agreements executed pursuant to the California Land Conservation Act of 1965 (Gov. Code, 1 §§ 51200-51295, hereinafter Williamson Act 2 ) contain an “enforceable restriction” within the meaning of the Constitution and the statutory provisions enacted pursuant thereto (Cal. Const., art. XXVIII; Rev. & Tax. Code, §§ 421-429; 1969 amendments to the Williamson Act; 18 Cal. Admin. Code, Property Tax, rule 51); and, as a consequence, whether the land defined in the agreements is entitled to preferential tax treatment as…

2Cases cited12 opinions

  1. Universal Sales Corp. v. California Press Manufacturing Co.California Supreme Court · 1942
  2. Rodriguez v. BarnettCalifornia Supreme Court · 1959
  3. Smetherham v. Laundry Workers' Union, Local No. 75California Court of Appeal · 1941
  4. Straus v. North Hollywood Hospital, Inc.California Court of Appeal · 1957
  5. Harris v. KlureCalifornia Court of Appeal · 1962

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3Cited by21 opinions

  1. Diane MILLER and Pamela Lewis, Plaintiffs-Appellants, v. FAIRCHILD INDUSTRIES, INC., a Maryland Corporation, Defendant-AppelleeCourt of Appeals for the Ninth Circuit · 1989
  2. Suzanne M. Hanson Peter C. Hanson v. McCaw Cellular Communications, Inc. McCaw Communications of Florida, Inc.Court of Appeals for the Second Circuit · 1996
  3. People v. Thang Van NguyenCalifornia Court of Appeal · 1993
  4. County of Humboldt v. McKeeCalifornia Court of Appeal · 2008
  5. Blecher & Collins, P.C. v. Northwest Airlines, Inc.District Court, C.D. California · 1994

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