Seatrain Terminals of California, Inc. v. County of Alameda

Opinion

KANE, J.

The appeal at bench concerns the recovery of real property taxes for the 1973-1974 assessment year levied upon a possessory interest in two large cargo cranes owned by respondent City of Oakland (hereafter Port or respondent) and leased to and operated by Seatrain Terminals of California, Inc. (hereafter Seatrain or appellant). The background facts may be summarized as follows:

In 1969, appellant constructed a marine terminal facility on 29 acres of land located at 1395 Middle Harbor Road, Oakland, California. The southern boundary of the facility borders on the Oakland Estuary…