California Court of Appeal

In plaintiff's challenge to a county's assessment of ad valorem property taxes on certain areas leased in common by plaintiff within a rental car facility at San Francisco International Airport, judgment of the trial court is affirmed where: 1) plaintiff had the right to actual and physical occupation of the spaces areas pursuant to rights not granted to the general public, and therefore "possessed" or had a "right to possess" the spaces; 2) plaintiff retained sufficient authority and control over the spaces for its use to qualify as "independent"; and 3) plaintiff's rights under the National and Alamo leases were sufficiently "exclusive" to establish its possessory interests and to permit taxation.

Appellate Information

• Decided 02/08/2010
• Published 02/08/2010

Judges

• BRUINIERS, J.

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• Van Loon & Associates, Paul L. Van Loon, for Plaintiff and Appellant.


• For Appellees:
  
• Michael P. Murphy, County Counsel, Lee A. Thompson, Deputy County Counsel, for Defendant and Respondent.