Legal Opinion
County of Alameda v. State Board of Equalization
California Court of Appeal
Decided April 30, 1982No. Civ. 20642PublishedCited by 7 opinions
1Opinion of the Court
Opinion
CARR, J.
The County of Alameda (County) filed an action for declaratory relief under Revenue and Taxation Code section 538 1 to test the validity of the representative period designated by defendant State Board of Equalization (Board) for assessing nonscheduled aircraft 2 for the 1980-1981 assessment year. County appeals from the judgment granting Board’s motion for summary judgment and denying its cross motion for summary judgment.
The questions presented on this appeal are:
I. Does the Board have the statutory authority to modify the designated representative period by excluding…
2Cases cited18 opinions
- Estes v. TexasSupreme Court of the United States · 1965
- Morris v. WilliamsCalifornia Supreme Court · 1967
- Wildlife Alive v. ChickeringCalifornia Supreme Court · 1976
- Braniff Airways, Inc. v. Nebraska State Board of Equalization & AssessmentSupreme Court of the United States · 1954
- In Re RojasCalifornia Supreme Court · 1979
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3Cited by7 opinions
- American Airlines, Inc. v. County of San MateoCalifornia Supreme Court · 1996
- Union of American Physicians & Dentists v. County of Santa ClaraCalifornia Court of Appeal · 1983
- Auerbach v. Los Angeles County Assessment Appeals Board No. 2California Court of Appeal · 2008
- Jetsuite, Inc. v. Cnty. of L. A., California Court of Appeal, 5th District2017
- American Airlines, Inc. v. County of San MateoCalifornia Supreme Court · 1996
2 more not listed; retrieve them via the Exa API.