Amdahl Corp. v. County of Santa Clara

Opinion

WUNDERLICH, J.

This appeal concerns a claim for refund of property taxes. Respondent, the County of Santa Clara (County), issued to appellant Amdahl Corporation (Amdahl) escape assessments covering a five-year span from 1993 through 1997. The property assessed involves a “pool” of spare parts used by Amdahl to service and repair its customers’ computer equipment under extended service contracts. The County and Amdahl reached agreement as to the value of the spare parts pool subject to the tax, and Amdahl paid the taxes and interest thereon, which amounted to approximately $837,000 and…