Pacific Bell Telephone Co. v. County of Napa

Filed 7/8/25 CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA FIRST APPELLATE DISTRICT DIVISION THREE PACIFIC BELL TELEPHONE COMPANY et al., Plaintiffs and Appellants, A170169 v. (Napa County COUNTY OF NAPA et al., Super. Ct. No. 23CV001211) Defendants and Respondents. This is an action for refund of property taxes and declaratory relief by Pacific Bell Telephone Company, AT&T Mobility LLC, Sprint Spectrum, L.P., T-Mobile West LLC, and CenturyLink Communications LLC (“the Utilities”) against County of Napa (County) and the state Board of Equalization (Board)…