Legal Opinion
Security Data, Inc. v. County of Contra Costa
California Court of Appeal
Decided July 20, 1983No. Civ. 49978PublishedCited by 3 opinions
1Opinion of the Court
Opinion
RATTIGAN, J.
The County of Contra Costa (County) and the City of Walnut Creek (City) appeal from a judgment refunding certain property taxes to plaintiff and respondent Security Data, Inc. (plaintiff).
Background
Plaintiff is a subsidiary of Security National Bank, a national banking association (hereinafter identified by name or as the bank). At pertinent times, the bank owned certain components designed for use in a computer system. It also owned or controlled an office building located in the County and within the territorial limits of the City. The bank leased the components, and…
2Cases cited14 opinions
- Brewer v. SimpsonCalifornia Supreme Court · 1960
- San Diego Trust & Savings Bank v. County of San DiegoCalifornia Supreme Court · 1940
- Trabue Pittman Corp. v. County of Los AngelesCalifornia Supreme Court · 1946
- Simms v. County of Los AngelesCalifornia Supreme Court · 1950
- Mayes v. Sturdy Northern Sales, Inc.California Court of Appeal · 1979
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3Cited by3 opinions
- Crocker National Bank v. City & County of San FranciscoCalifornia Supreme Court · 1989
- Allstate Insurance v. County of Los AngelesCalifornia Court of Appeal · 1984
- Morse Signal Devices of California, Inc. v. County of Los AngelesCalifornia Court of Appeal · 1984