Legal Opinion
California State Teachers' Retirement System v. County of Los Angeles
California Court of Appeal
Decided May 7, 2013No. B225245PublishedCited by 8 opinions
1Opinion of the Court
Opinion
KLEIN, P. J.
Plaintiff and appellant California State Teachers’ Retirement System (STRS), a public entity, appeals a judgment following a grant of summary judgment in favor of defendant and respondent County of Los Angeles (the County) on a complaint for refund of property taxes.
STRS is authorized to invest in real estate. Because STRS is a unit of state government, property it owns is exempt from property taxation. (Cal. Const., art. XIH, § 3, subd. (a).) However, the private lessees of real property owned by STRS are subject to property tax based on the lessees’ possessory interest.…
2Cases cited13 opinions
- Yamaha Corp. of America v. State Board of EqualizationCalifornia Supreme Court · 1998
- Burden v. SnowdenCalifornia Supreme Court · 1992
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- Connolly v. County of OrangeCalifornia Supreme Court · 1992
- IBM Personal Pension Plan v. City & County of San FranciscoCalifornia Court of Appeal · 2005
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Otay Land Co. v. U.E. Ltd., L.P., California Court of Appeal, 5th District2017
- PaintCare v. MortensenCalifornia Court of Appeal · 2015
- Seibold v. County of Los AngelesCalifornia Court of Appeal · 2015
- Boling v. Public Employment Relations BoardCalifornia Court of Appeal · 2017
- CSHV 1999 Harrison, LLC v. County of AlamedaCalifornia Court of Appeal · 2023
3 more not listed; retrieve them via the Exa API.