Legal Opinion
Seibold v. County of Los Angeles
California Court of Appeal
Decided September 22, 2015No. B253701PublishedCited by 6 opinions
1Opinion of the Court
Opinion
KITCHING, J.
INTRODUCTION
In this tax refund case we consider what privately held interests affecting publicly owned property constitute taxable possessory interests under Revenue and Taxation Code 1 section 107 and the relevant regulatory rule, property tax rule 20 (Cal. Code Regs., tit. 18, § 20).
Gunter Seibold applied to the Los Angeles County Assessment Appeals Board (Appeals Board) for a refund of property taxes paid to the County of Los Angeles (the County) relating to a ground lease and a hangar at the Santa Monica Municipal Airport. The Appeals Board denied the applications,…
2Cases cited17 opinions
- Aguilar v. Atlantic Richfield Co.California Supreme Court · 2001
- Burden v. SnowdenCalifornia Supreme Court · 1992
- Kimmel v. GolandCalifornia Supreme Court · 1990
- Western States Petroleum etc. v. State Bd. of EqualizationCalifornia Supreme Court · 2013
- Metcalf v. County of San JoaquinCalifornia Supreme Court · 2008
12 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Ellis v. County of CalaverasCalifornia Court of Appeal · 2016
- Bre DDR BR Whittwood Ca LLC v. Farmers & Merchants Bank of Long Beach, California Court of Appeal, 5th District2017
- Jewish Community Centers Development Corp. v. County of Los AngelesCalifornia Court of Appeal · 2016
- BRE DDR BR Whittwood CA v. Farmers & Merchants etc.California Court of Appeal · 2017
- Ellis v. County of CalaverasCalifornia Court of Appeal · 2016
1 more not listed; retrieve them via the Exa API.