Legal Opinion
Auerbach v. Los Angeles County Assessment Appeals Board No. 2
California Court of Appeal
Decided October 30, 2008No. B201617PublishedCited by 5 opinions
1Opinion of the Court
Opinion
MOSK, J.
INTRODUCTION
Plaintiff and appellant Rick Auerbach, in his capacity as the Los Angeles County Assessor (Assessor), levied, i.e., enrolled, 1 a property tax assessment on a business jet aircraft owned by real party in interest CKE Associates (CKE) that included a hypothetical sales tax as an element of value. CKE appealed the assessment to the respondent Los Angeles County Assessment Appeals Board No. 2 (Appeals Board). The Appeals Board found that CKE’s aircraft was exempt from sales tax based on its use by a common carrier, that the Assessor therefore improperly included the…
2Cases cited27 opinions
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- Bixby v. PiernoCalifornia Supreme Court · 1971
- Topanga Assn. for a Scenic Comm. v. CTY OF LOS ANGELESCalifornia Supreme Court · 1974
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- Jordache Enterprises Inc. v. BrobeckCalifornia Supreme Court · 1998
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3Cited by5 opinions
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- Manson Construction Co. v. County of Contra CostaCalifornia Court of Appeal · 2020