Specialty Restaurants Corp. v. CTY. OF LOS ANGELES

Opinion

FORD, P. J.

Plaintiffs Specialty Restaurants Corporation and PSA Hotels, Inc., are lessees of premises on the Queen Mary, a stationary vessel owned by the City of Long Beach, California. In 1973, 1974 and 1975 the Assessor of the County of Los Angeles assessed the leasehold interests of plaintiffs on the theory that those interests were possessory interests in real property or in improvements to real property.

On or about September 1, 1972, each of the plaintiffs paid the taxes levied and assessed for the 1972-1973 tax year upon its possessory interests in the Queen Mary under protest…