Scott-Free River Expeditions, Inc. v. County of El Dorado
California Court of Appeal
1Opinion of the Court
Opinion
PUGLIA, P. J.
In this case we reject a challenge to the El Dorado County Assessor’s determination that appellants’ exclusive and profitable use of the South Fork of the American River (river) for commercial rafting constitutes a taxable possessory interest.
Appellants (plaintiffs) are commercial rafting outfitters who operate on the river. Prior to 1981, defendant County of El Dorado (County) became concerned about the increasing use of the river by rafters, both commercial and noncommercial. (See People ex rel. Younger v. County of El Dorado (1979) 96 Cal.App.3d 403, 405-407 [157…
2Cases cited27 opinions
- Pollard's Lessee v. HAGANSupreme Court of the United States · 1845
- National Audubon Society v. Superior CourtCalifornia Supreme Court · 1983
- ASSOCIATED HOME BUILDERS ETC. v. City of Walnut CreekCalifornia Supreme Court · 1971
- Cardwell v. American Bridge Co.Supreme Court of the United States · 1885
- Kaiser Co. v. ReidCalifornia Supreme Court · 1947
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3Cited by19 opinions
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- Shubat v. Sutter County Assessment Appeals Board No. 1California Court of Appeal · 1993
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- United Air Lines, Inc. v. County of San DiegoCalifornia Court of Appeal · 1991
- City & County of San Francisco v. Flying Dutchman Park, Inc.California Court of Appeal · 2004
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