Legal Opinion
County of Los Angeles v. County of Los Angeles Assessment Appeals Board No. 1
California Court of Appeal
Decided February 10, 1993No. B065128PublishedCited by 17 opinions
1Opinion of the Court
Opinion
FUKUTO, J.
The County of Los Angeles (County) seeks reversal of a judgment which denied its petition for writ of mandate against the County’s assessment appeals board (Board) and awarded possessory interest tax refunds to car rental companies that operate at the three major airports within the County. The Board and the trial court rejected the County’s contention that the rent-a-cars’ possessory interests extend to the use of each airport generally, not simply the areas the companies occupy (principally service counters), and also disapproved the County’s method of valuing the…
2Cases cited13 opinions
- Montana v. United StatesSupreme Court of the United States · 1979
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Bernhard v. Bank of America National Trust & Saving AssociationCalifornia Supreme Court · 1942
- Kaiser Co. v. ReidCalifornia Supreme Court · 1947
- County of Stanislaus v. County of Stanislaus Assessment Appeals BoardCalifornia Court of Appeal · 1989
8 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Elk Hills Power v. Board of EqualizationCalifornia Supreme Court · 2013
- Azusa Land Reclamation Co. v. Main San Gabriel Basin WatermasterCalifornia Court of Appeal · 1997
- Fuller-Austin Insulation Co. v. Highlands InsuranceCalifornia Court of Appeal · 2006
- Victa v. Merle Norman Cosmetics, Inc.California Court of Appeal · 1993
- United States v. County of San DiegoCourt of Appeals for the Ninth Circuit · 1995
12 more not listed; retrieve them via the Exa API.