United States v. County of San Diego

WALLACE, Chief Judge:

The United States of America (government) appeals from a district court decision denying its motion for summary judgment and granting partial summary judgment to the County of San Diego (County). We are presented with the question of whether General Atomics, a federal contractor, has an independent possessory interest in a government-owned experimental fusion device (device) subject to California’s ad valorem property tax. The district court had jurisdiction pursuant to 28 U.S.C. §§ 1331, 1345. We have jurisdiction over this interlocutory appeal pursuant to 28 U.S.C. §…