California Court of Appeal

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Auerbach v. Assessment Appeals Bd., B173649

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


  • MALLANO, Acting P.J.


  • California Court of Appeal


  • 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.
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