California Court of Appeal

Summary judgment in favor of defendant-county on a complaint for refund of property taxes is reversed and remanded, where: 1) Government Code section 7510(b)(1), is facially unconstitutional insofar as it bases a lessee's assessment on the lessee's allocable share of the full cash value of the property, based on the lessee's percentage of the total leasable square feet of the property because under the statute, the exempt remainder or reversionary interest, belonging to the public retirement system owner, is included in the assessment of the lessee's possessory interest; and consequently, 2) the statute violates the prohibition against assessing property taxes on publicly owned real property, as well as the prohibition on assessing property in excess of its fair market value.

Appellate Information

• Decided 05/07/2013
• Published 05/07/2013

Judges

• KLEIN

Court

• California Court of Appeal

Counsel