Legal Opinion
SHC Half Moon Bay, LLC v. County of San Mateo
California Court of Appeal
Decided May 22, 2014No. A137218PublishedCited by 12 opinions
1Opinion of the Court
Opinion
JONES, P. J.
“[T]he California Constitution requires generally the assessment of property at ‘fair market value.’ . . . [Assessors have a constitutional mandate to tax all property at fair market value if not exempt under federal or state law.” (Elk Hills Power, LLC v. Board of Equalization (2013) 57 Cal.4th 593, 606-607 [160 Cal.Rptr.3d 387, 304 P.3d 1052] (Elk Hills).) “Intangible assets and rights are exempt from taxation and . . . shall not enhance or be reflected in the value of taxable property.” (Rev. & Tax. Code, § 212, subd. (c).) Section 110, subdivision (d) prevents the…
2Cases cited24 opinions
- Auto Equity Sales, Inc. v. Superior CourtCalifornia Supreme Court · 1962
- Vons Companies, Inc. v. Seabest Foods, Inc.California Supreme Court · 1996
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- BRET HARTE INN, INC v. City and County of San FranciscoCalifornia Supreme Court · 1976
- Elk Hills Power v. Board of EqualizationCalifornia Supreme Court · 2013
19 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- DFS Grp., L.P. v. Cnty. of San Mateo, California Court of Appeal, 5th District2019
- Ellis v. County of CalaverasCalifornia Court of Appeal · 2016
- Cafferkey v. City & County of San FranciscoCalifornia Court of Appeal · 2015
- Church v. San Mateo County Assessment Appeals Bd.California Court of Appeal · 2020
- DFS Group, L.People v. County of San MateoCalifornia Court of Appeal · 2019
7 more not listed; retrieve them via the Exa API.