City of Palo Alto v. County of Santa Clara
California Court of Appeal
1Opinion of the Court
Opinion
TAYLOR, J.
The City of Palo Alto (hereafter City), appeals from a summary judgment in favor of the County of Santa Clara (hereafter County) denying the City’s request for a refund for property taxes paid. The City argues that its tax-exempt possessory interests under certain long term leases from Leland Stanford Junior University (hereafter lessor), a nontaxexempt private lessor, should be segregated, and the value thereof subtracted from the assessment and tax levy based on the entire fee.
The stipulated facts are as follows: The City is a municipal corporation with leases of varying…
2Cases cited10 opinions
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- People v. ShearerCalifornia Supreme Court · 1866
- San Pedro, Los Angeles & Salt Lake Railroad v. City of Los AngelesCalifornia Supreme Court · 1919
- Graciosa Oil Co. v. County of Santa BarbaraCalifornia Supreme Court · 1909
- Hammond Lumber Co. v. County of Los AngelesCalifornia Court of Appeal · 1930
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3Cited by7 opinions
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- City of Desert Hot Springs v. County of RiversideCalifornia Court of Appeal · 1979
- Kizziah v. Department of TransportationCalifornia Court of Appeal · 1981
- Yttrup Homes v. County of SacramentoCalifornia Court of Appeal · 1977
- Cane v. City and County of San FranciscoCalifornia Court of Appeal · 1978
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