Legal Opinion
Auerbach v. Los Angeles County Assessment Appeals Board No. 2
California Court of Appeal
Decided October 30, 2008No. B201603PublishedCited by 3 opinions
1Opinion of the Court
Opinion
MOSK, J.
INTRODUCTION
Real party in interest TWC Aviation, Inc. (TWC Aviation), leased three aircraft from real parties in interest AML Leasing LLC (AML) and DWAL LLC (DWAL)1 to operate as on-demand air taxis. Petitioner and respondent Rick Auerbach, in his capacity as the Los Angeles County Assessor (Assessor), levied, i.e., enrolled,2 property tax assessments on the aircraft. TWC applied for changed assessments before the Los Angeles County Assessment Appeals Board No. 2 (Appeals Board). TWC contended, inter alia, that the Assessor’s proposed apportionment formula—to account for the…
2Cases cited19 opinions
- Bixby v. PiernoCalifornia Supreme Court · 1971
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Topanga Assn. for a Scenic Comm. v. CTY OF LOS ANGELESCalifornia Supreme Court · 1974
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
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3Cited by3 opinions
- NetJets Aviation, Inc. v. GuilloryCalifornia Court of Appeal · 2012
- Jetsuite, Inc. v. Cnty. of L. A., California Court of Appeal, 5th District2017
- JetSuite v. County of Los AngelesCalifornia Court of Appeal · 2017