Legal Opinion

Pacific Mutual Life Insurance. v. County of Orange

California Court of Appeal

Decided April 29, 1985No. G000207PublishedCited by 14 opinions

1Opinion of the Court

Opinion

TROTTER, P. J.

Defendants, the County of Orange and the City of Newport Beach (hereafter collectively, the County) appeal from a judgment in favor of plaintiff, Pacific Mutual Life Insurance Company (Pacific), on Pacific’s complaint for refund of property taxes paid with respect to the tax year 1977-1978.

The property involved is a five-story office building on Newport Center Drive in Newport Beach which is owned by Pacific and used as its corporate headquarters. The building, which is approximately 546,096 square feet in size, was built between 1971 and 1973, at an approximate cost of…

2Cases cited11 opinions

  1. De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
  2. Sacramento Etc. R.R. Co. v. HeilbronCalifornia Supreme Court · 1909
  3. BRET HARTE INN, INC v. City and County of San FranciscoCalifornia Supreme Court · 1976
  4. Hunt-Wesson Foods, Inc. v. County of AlamedaCalifornia Court of Appeal · 1974
  5. City of Daly City v. SmithCalifornia Court of Appeal · 1952

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3Cited by14 opinions

  1. Board of Assessment Appeals v. Colorado Arlberg ClubSupreme Court of Colorado · 1988
  2. Sky River LLC v. County of KernCalifornia Court of Appeal · 2013
  3. Wellmark, Inc. v. Polk County Board of ReviewSupreme Court of Iowa · 2016
  4. County of Orange v. Orange County Assessment Appeals Board No. 1California Court of Appeal · 1993
  5. Scott Construction, Inc. v. City of Newport Board of Civil AuthoritySupreme Court of Vermont · 1996

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