Legal Opinion
Mayhew Tech Center, Phase II v. County of Sacramento
California Court of Appeal
Decided March 10, 1992No. Docket Nos. C008317, C008963PublishedCited by 16 opinions
1Opinion of the Court
Opinion
NICHOLSON, J.
These consolidated cases involve Sacramento County’s effort to assess a property tax on land and improvements occupied by California’s Franchise Tax Board under a lease-purchase agreement. We conclude the lease-purchase agreement is authorized by statute, does not violate the debt limitation provision of article XVI, section 1 of the California Constitution, and exempts the property from taxation pursuant to article XIII, section 3 of our Constitution.
Facts
In 1982, the State of California (the State) issued a request for proposals for construction of a new facility for the…
2Cases cited12 opinions
- S. R. A., Inc. v. MinnesotaSupreme Court of the United States · 1946
- McBean v. City of FresnoCalifornia Supreme Court · 1896
- City of Los Angeles v. OffnerCalifornia Supreme Court · 1942
- Dean v. KuchelCalifornia Supreme Court · 1950
- Eisley v. MohanCalifornia Supreme Court · 1948
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3Cited by16 opinions
- IBM Personal Pension Plan v. City & County of San FranciscoCalifornia Court of Appeal · 2005
- FIRST UNION NAT. BANK OF FLA. v. FordDistrict Court of Appeal of Florida · 1993
- California State Teachers' Retirement System v. County of Los AngelesCalifornia Court of Appeal · 2013
- Grotenhuis v. County of Santa BarbaraCalifornia Court of Appeal · 2010
- Parmar v. Board of EqualizationCalifornia Court of Appeal · 2011
11 more not listed; retrieve them via the Exa API.