GTE Sprint Communications Corp. v. County of Alameda

Opinion

PHELAN, J.

— Plaintiff, GTE Sprint Communications Corporation (Sprint), appeals from a judgment denying its complaint for property tax refunds (Rev. & Tax. Code, § 5148) 1 for the years 1983 and 1984. In its complaint, as it did in its petitions for reassessment to the State Board of Equalization (the Board) below, Sprint contends that the Board’s appraisers unlawfully included the value of its nontaxable intangible assets in the unit appraisal of its California property. 2 The Board responds that it was not directly taxing these intangible assets, but instead it was taxing the value of…