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California Court of Appeal


Because, under 48 CFR parts 52.232-16 and 52.245-5 (1998), title to personal property used by a defense contractor in the performance of government contracts passes to the US Government, such property is not subject to local assessment of ad valorem taxes.

Appellate Information

  • Decided 02/27/2002
  • Published 02/27/2002



  • California Court of Appeal


  • For Appellees:
  •  Laurence M. Watson, County Counsel, Jim Persinger and Ward Brady, Deputy County Counsel, for Defendant and Appellant., Lloyd W. Pellman, County Counsel (Los Angeles), and Albert Ramseyer, Principal Deputy County Counsel, for County of Los Angeles as Amicus Curiae on behalf of Defendant and Appellant., Stephen Shane Stark, County Counsel (Santa Barbara), Kevin E. Ready and Craig A. Smith, Deputy County Counsel, for Counties of Santa Barbara, Alameda, Butte, El Dorado, Fresno, Glenn, Kern and Solano, and County Assessors of the Counties of Santa Barbara, Los Angeles, San Diego and Santa Clara as Amici Curiae on behalf of Defendant and Appellant., Bewley, Lassleben & Miller, Kevin P. Duthoy, Jeffrey S. Baird, Joseph A. Vinatieri and Jason C. Demille for Plaintiff and Respondent.,  John B. Wyatt III, for Boeing Company, Northrop Grumman Corporation, Science Applications International Corporation and TRW Space and Defense Sector as Amici Curiae on behalf of Plaintiff and Respondent.
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