Crocker National Bank v. City & County of San Francisco

Opinion

MOSK, J.

We granted review to address “[o]ne of the most controversial questions of classification” for purposes of taxation in the law of fixtures, that of electronic data processing equipment. (1 Ehrman & Flavin, Taxing Cal. Property (3d ed. 1988) § 3:04, p. 10; see Allstate Ins. Co. v. County of Los Angeles (1984) 161 Cal.App.3d 877 [207 Cal.Rptr. 888]; Security Data, Inc. v. County of Contra Costa (1983) 145 Cal.App.3d 108 [193 Cal.Rptr. 121]; Exchange Bank v. County of Sonoma (1976) 59 Cal.App.3d 608 [131 Cal.Rptr. 216]; Bank of America v. County of Los Angeles (1964) 224…