Legal Opinion

City of Palo Alto v. County of Santa Clara

California Court of Appeal

Decided March 25, 1970No. Civ. 26175PublishedCited by 7 opinions

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

  1. De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
  2. People v. ShearerCalifornia Supreme Court · 1866
  3. San Pedro, Los Angeles & Salt Lake Railroad v. City of Los AngelesCalifornia Supreme Court · 1919
  4. Graciosa Oil Co. v. County of Santa BarbaraCalifornia Supreme Court · 1909
  5. Hammond Lumber Co. v. County of Los AngelesCalifornia Court of Appeal · 1930

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3Cited by7 opinions

  1. Board of Equalization v. Alaska Native Brotherhood & Sisterhood, Camp No. 14Alaska Supreme Court · 1983
  2. City of Desert Hot Springs v. County of RiversideCalifornia Court of Appeal · 1979
  3. Kizziah v. Department of TransportationCalifornia Court of Appeal · 1981
  4. Yttrup Homes v. County of SacramentoCalifornia Court of Appeal · 1977
  5. Cane v. City and County of San FranciscoCalifornia Court of Appeal · 1978

2 more not listed; retrieve them via the Exa API.

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