California Court of Appeal

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Auerbach v. Assessment Appeals Board No. 2 for the County of Los Angeles, B201617

In a claim arising from property tax assessment on a business jet aircraft, denial of petition to overturn defendant-Board's decision excluding aircraft from sales tax calculation based on its use by a common carrier is affirmed where: 1) the use of the aircraft as an unscheduled air taxi qualified it under the definition of a common carrier, even though the aircraft was not a commercial aircraft used for scheduled airline operations; 2) based on its use by a common carrier, the aircraft was exempt from sales tax; 3) plaintiff-assessor did not carry his burden of proof to show that the aircraft was not operated by a common carrier as of the January 2004 valuation date; and 4) an amount attributed to sales tax should not have been included in the plaintiff-assessor's valuation of the aircraft.

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 Plaintiff and Appellant.

  • For Appellees:
  • No appearance for Defendant and Respondent., Dreier Stein KahanBrowne Woods George, Eric M. George, Santa Monica, Marta B. Almli, Los Angeles, and Ira Bibbero, Santa Monica, for Real Party in Interest and Respondent.
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