City of San Jose v. Carlson

Opinion

ELIA, Acting P. J.

In this appeal, the City of San Jose (City) challenges a determination by the superior court that short-term users of City facilities hold a taxable “possessory interest” in the facilities when they obtain use permits upon more than one occasion. We conclude that these uses were correctly found to be taxable possessory interests within the meaning of Revenue and Taxation Code section 107. Accordingly, we will affirm the judgment.

Background

The City owns and operates the San Jose McEnery Convention Center and Cultural Facilities (facilities). Respondent Alfred E.…