Legal Opinion
Los Angeles SMSA Limited Partnership v. State Board of Equalization
California Court of Appeal
Decided November 12, 1992No. B056146PublishedCited by 7 opinions
1Opinion of the Court
Opinion
BOREN, J.
Los Angeles SMSA Limited Partnership, a cellular telephone company doing business as PacTel Cellular (hereinafter, PacTel), 1 brought an action for a refund of 1987-1988 property taxes against the State Board of Equalization (hereinafter, the Board), which assessed PacTel’s property at $250 million and against the Counties of Los Angeles, Orange, Riverside, San Bernardino and Ventura, which taxed the property based on the Board’s assessment. PacTel contends that the Board’s assessment should have been approximately $111.5 million because (1) the Board assessed not only…
2Cases cited22 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
- Sunday Lake Iron Co. v. Township of WakefieldSupreme Court of the United States · 1918
- Daar v. Yellow Cab Co.California Supreme Court · 1967
- Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty.Supreme Court of the United States · 1989
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3Cited by7 opinions
- Elk Hills Power v. Board of EqualizationCalifornia Supreme Court · 2013
- GTE Sprint Communications Corp. v. County of AlamedaCalifornia Court of Appeal · 1994
- CANANDAIGUA WINE CO., INC. v. County of MaderaCalifornia Court of Appeal · 2009
- In Re Tax Appeal of Western Resources, Inc.Court of Appeals of Kansas · 1996
- County of Santa Clara v. Super. Ct.California Court of Appeal · 2023
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