California Court of Appeal

In a dispute concerning the transfer of commercial real property subject to a lease, pursuant to Revenue and Taxation Code section 61(c), the change in ownership transfers both the land and the improvements since both are subject to the lease.

Appellate Information

• Decided 05/11/2005
• Published 05/11/2005

Judges

• MALLANO, Acting P.J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Raymond G. Fortner, Jr., County Counsel, Albert Ramseyer, Principal Deputy County Counsel, for Plaintiff and Appellant.


• For Appellees:
  
• No appearance for Defendant and Respondent., Rodi, Pollock, Pettker, Galbraith & Cahill, Cris K. O'Neall and Wade E. Norwood, Los Angeles, for Real Party in Interest and Respondent.