California Court of Appeal

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Auerbach v. Assessment Appeals Bd. No. 2 for the County of Los Angeles, B201603

In a matter related to property tax assessments on 3 aircraft leased to appellant-real party in interest, judgment vacating respondent-appeals board's finding on apportionment is affirmed where: 1) even if the combined valuation of the aircraft by Nevada and California exceeded 100 percent of the value of the property, plaintiff-assessor-s apportionment formula was not arbitrary, but rather was rationally related to the opportunities, benefits, and protections afforded to appellant by state law; and 2) the trial court correctly concluded that defendant-appeals board's finding on the apportionment issue should be vacated.

Appellate Information

  • Decided 10/30/2008
  • Published 10/30/2008


  • MOSK, J.


  • California Court of Appeal


  • For Appellant:
  • Raymond G. Fortner, Jr., County Counsel, and Albert Ramseyer, Principal Deputy County Counsel, for Rick Auerbach, in his capacity as Los Angeles County Assessor, Plaintiff and Appellant., Aerlex Law Group and Marvin W. Murray, for Real Parties in Interest and Appellants.

  • For Appellees:
  • No appearance for Defendant and Respondent.
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