Legal Opinion

City & County of San Francisco v. County of San Mateo

California Supreme Court

Decided October 20, 1950No. S. F. 17777PublishedCited by 25 opinions

1Opinion of the CourtShenk, J.

The plaintiff brought this action against the county of San Mateo to recover an alleged illegal proportion of the 1946-1947 taxes levied against the city’s airport in San Mateo County claimed as exempt under article XIII, section 1, of the state Constitution. The county’s demurrer to the complaint was sustained without leave to amend. Judgment for the defendant followed. The city has appealed.

The complaint alleges in substance that beginning in 1930 the city acquired large tracts of marsh, tide and submerged lands in San Mateo County for the purpose of utilizing the site as an airport; that…

2Cases cited9 opinions

  1. San Pedro, Los Angeles & Salt Lake Railroad v. City of Los AngelesCalifornia Supreme Court · 1919
  2. Security-First National Bank v. County of Los AngelesCalifornia Supreme Court · 1950
  3. Rock Creek Water District v. County of CalaverasCalifornia Supreme Court · 1946
  4. City & County of San Francisco v. County of San MateoCalifornia Supreme Court · 1941
  5. Turlock Irrigation Dist. v. WhiteCalifornia Supreme Court · 1921

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3Cited by25 opinions

  1. Cochran v. Herzog Engraving Co.California Court of Appeal · 1984
  2. County of Sacramento v. Assessment Appeals Board No. 2California Court of Appeal · 1973
  3. People v. Coit Ranch, Inc.California Court of Appeal · 1962
  4. Star-Kist Foods, Inc. v. QuinnCalifornia Supreme Court · 1960
  5. Woodard v. Southern California Permanente Medical GroupCalifornia Court of Appeal · 1985

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