Legal Opinion
County of Sacramento v. Assessment Appeals Board No. 2
California Court of Appeal
Decided May 29, 1973No. Docket Nos. 13800, 13523, 13732PublishedCited by 41 opinions
1Opinion of the Court
Opinion
DAVID, J. *
These three consolidated appeals have surfaced out of a procedural morass, involving the assessment and taxation of data process ing equipment and systems furnished by contract to the State of California, by RCA Corporation. The State of California, being exempt from taxation (Cal. Const., art. XIII, § l), 1 the county assessor turned his guns on RCA, asserting that it was liable for personal property taxes upon the systems. (Rev. & Tax. Code, § 405.) After a year’s conferences with the company, including inspection of the company’s records, locally and in New York, the…
2Cases cited84 opinions
- People v. GilbertCalifornia Supreme Court · 1969
- Continental Baking Co. v. KatzCalifornia Supreme Court · 1968
- In Re WilliamsonCalifornia Supreme Court · 1954
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- Boren v. State Personnel BoardCalifornia Supreme Court · 1951
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3Cited by41 opinions
- Heavenly Valley v. El Dorado County Board of EqualizationCalifornia Court of Appeal · 2000
- South Cent. Bell Telephone v. BarthelemySupreme Court of Louisiana · 1994
- First National Bank of Springfield v. Dep't of RevenueIllinois Supreme Court · 1981
- Flying Dutchman Park, Inc. v. City & County of San FranciscoCalifornia Court of Appeal · 2001
- Westinghouse Electric Corp. v. County of Los AngelesCalifornia Court of Appeal · 1974
36 more not listed; retrieve them via the Exa API.