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Legal Opinion

County of Santa Clara v. Super. Ct.

California Court of Appeal

Decided January 6, 2023No. H049161Published

1Opinion of the Court

Filed 1/6/23 CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA SIXTH APPELLATE DISTRICT COUNTY OF SANTA CLARA, H049161 (Santa Clara County Petitioner, Super. Ct. Nos. 20CV363802, 20CV363804, 20CV363806) v. SUPERIOR COURT OF SANTA CLARA COUNTY, Respondent; AT&T MOBILITY LLC et al., Real Parties in Interest. Revenue and Taxation Code section 100, subdivision (b) (hereafter, section 100(b)), 1 establishes formulas for calculating the debt-service component of certain property taxes. Pursuant to that statute, petitioner County of Santa Clara (County) has imposed taxes on…

2Cases cited37 opinions

  1. Lungren v. DeukmejianCalifornia Supreme Court · 1988
  2. Serrano v. PriestCalifornia Supreme Court · 1971
  3. Delaney v. Superior CourtCalifornia Supreme Court · 1990
  4. Brown v. Kelly Broadcasting Co.California Supreme Court · 1989
  5. City of Stockton v. Superior CourtCalifornia Supreme Court · 2007

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