Legal Opinion
Smith-Rice Heavy Lifts, Inc. v. County of Los Angeles
California Court of Appeal
Decided November 21, 1967No. Civ. 30256PublishedCited by 8 opinions
1Opinion of the CourtHerndon, J.
Plaintiffs appeal from that portion of the judgment which denies them recovery of ad valorem property taxes levied for the years 1962 and 1963 on certain ‘ ‘ derrick barges” owned by appellants. Appellants contend (1) that two of their barges were specifically exempted from all such taxes by the terms of article XIII, section 4 of the California Constitution; and (2) that in any event none of their barges was subject to tax assessment by the County of Los Angeles by virtue of Revenue and Taxation Code, sections 1139 and 1140.
Section 4 of article XIII reads as follows: “All vessels of more…
2Cases cited16 opinions
- Cedars of Lebanon Hospital v. County of Los AngelesCalifornia Supreme Court · 1950
- Southern Pacific Co. v. KentuckySupreme Court of the United States · 1911
- Ayer & Lord Co. v. Commonwealth of KentuckySupreme Court of the United States · 1906
- Watchtower Bible & Tract Society, Inc. v. County of Los AngelesCalifornia Supreme Court · 1947
- Utah Construction Co. v. RichardsonCalifornia Supreme Court · 1921
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Galvan v. Superior CourtCalifornia Supreme Court · 1969
- Kaiser Steel Corp. v. County of SolanoCalifornia Court of Appeal · 1979
- City of Rancho Cucamonga v. MacKzumCalifornia Court of Appeal · 1991
- Purcell v. Khan (In Re Purcell)United States Bankruptcy Court, E.D. California · 2007
- Crowley Launch & Tugboat Co. v. County of Los AngelesCalifornia Court of Appeal · 1971
3 more not listed; retrieve them via the Exa API.