Legal Opinion
Sea-Land Service, Inc. v. County of Alameda
California Court of Appeal
Decided January 22, 1974No. Civ. 30759PublishedCited by 14 opinions
1Opinion of the Court
Opinion
TAYLOR, P. J.
The County of Alameda (County) and City of Oakland (City) appeal from a judgment concluding that the taxpayer, respondent, Sea-Land Service, Inc. (Sea-Land), did not acquire a taxable possessory interest under its “Preferential Assignment Agreement,” and directing the refund of 1967-68 personal property taxes levied and collected by the City for the County. As we have concluded that the agreement created a taxable possessory interest, the judgment must be reversed and remanded for a determination of whether the effective term of the agreement for purposes of property tax…
2Cases cited9 opinions
- Kaiser Co. v. ReidCalifornia Supreme Court · 1947
- People v. ShearerCalifornia Supreme Court · 1866
- Beckett v. City of Paris Dry Goods Co.California Supreme Court · 1939
- Board of Supervisors v. ArcherCalifornia Court of Appeal · 1971
- El Tejon Cattle Co. v. County of San DiegoCalifornia Supreme Court · 1966
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Golden West Baseball Co. v. City of AnaheimCalifornia Court of Appeal · 1994
- United States v. County of FresnoCalifornia Court of Appeal · 1975
- Pacific Grove-Asilomar Operating Corp. v. County of MontereyCalifornia Court of Appeal · 1974
- Scott-Free River Expeditions, Inc. v. County of El DoradoCalifornia Court of Appeal · 1988
- Cox Cable San Diego, Inc. v. County of San DiegoCalifornia Court of Appeal · 1986
9 more not listed; retrieve them via the Exa API.