Legal Opinion
Freeman v. County of Fresno
California Court of Appeal
Decided December 4, 1981No. Civ. 4668PublishedCited by 16 opinions
1Opinion of the Court
Opinion
WOOLPERT (W. R.), J. *
The County of Fresno appeals from a judgment ordering it to repay $493.32 in taxes paid by respondent under protest. Our question concerns the right of the county and city to assess and collect taxes against the owner of amusement machines placed for a private profit in public facilities including an airport terminal. The claimed basis for such a tax is that the owner’s agreed right of access and use of tax exempt public property creates a taxable “possessory interest” in the private user.
We will not set forth the facts or law at any length as this taxation…
2Cases cited15 opinions
- United States v. County of FresnoSupreme Court of the United States · 1977
- Kaiser Co. v. ReidCalifornia Supreme Court · 1947
- San Pedro, Los Angeles & Salt Lake Railroad v. City of Los AngelesCalifornia Supreme Court · 1919
- Board of Supervisors v. ArcherCalifornia Court of Appeal · 1971
- State v. MooreCalifornia Supreme Court · 1859
10 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Golden West Baseball Co. v. City of AnaheimCalifornia Court of Appeal · 1994
- Connolly v. County of OrangeCalifornia Supreme Court · 1992
- County of Stanislaus v. County of Stanislaus Assessment Appeals BoardCalifornia Court of Appeal · 1989
- Scott-Free River Expeditions, Inc. v. County of El DoradoCalifornia Court of Appeal · 1988
- Cox Cable San Diego, Inc. v. County of San DiegoCalifornia Court of Appeal · 1986
11 more not listed; retrieve them via the Exa API.