Legal Opinion
Charter Communications Properties, LLC v. County of San Luis Obispo
California Court of Appeal
Decided August 30, 2011No. B226390PublishedCited by 5 opinions
1Opinion of the Court
Opinion
COFFEE, J.
It is the duty of a county tax assessor to value property at its fair market value. To arrive at the fair market value of a television cable franchise, the assessor must determine its reasonably anticipated term. Section 21, subdivision (d)(1) of title 18 of the California Code of Regulations provides for situations, as here, where the reasonably anticipated term of possession is longer than the stated term of possession.1
Appellant Charter Communications Properties, LLC (Charter), contends that the assessor violated Rule 21 when it valued Charter’s unexpired cable…
2Cases cited3 opinions
- Freeport-McMoran Resource Partners v. County of LakeCalifornia Court of Appeal · 1993
- American Airlines, Inc. v. County of Los AngelesCalifornia Court of Appeal · 1976
- Silveira v. County of AlamedaCalifornia Court of Appeal · 2006
3Cited by5 opinions
- HealthSouth Corp. v. TestaOhio Supreme Court · 2012
- Next Century Assocs., LLC v. Cnty. of L. A., California Court of Appeal, 5th District2018
- Time Warner Cable Inc. v. Cnty. of L. A., California Court of Appeal, 5th District2018
- Next Century Associates v. Co. of LACalifornia Court of Appeal · 2018
- Time Warner Cable Inc. v. County of Los AngelesCalifornia Court of Appeal · 2018