California Court of Appeal

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Seibold v. County of Los Angeles, B253701

In a tax refund case relating to a ground lease and a hangar at the Santa Monica Municipal Airport, and involving the issue of what privately held interests affecting publicly owned property constitute taxable possessory interests under Revenue and Taxation Code section 107 and the relevant regulatory rule, Property Tax Rule 20, Cal. Code Regs., tit. 18 section 20, the trial court's grant of summary adjudication and judgment in favor of plaintiff are reversed where: 1) the lease affords plaintiff a private benefit -- the exclusive right to store his aircraft and equipment on the leased premises -- that is sufficiently independent of the interests retained by Santa Monica to constitute a taxable possessory interest; and 2) as for the hangar, section 107(b) defines possessory interests to include "Taxable improvements on tax-exempt land," and because defendant's evidence raised a triable issue as to whether the hangar fits this definition, summary adjudication was improperly granted .

Appellate Information

  • Decided 09/22/2015
  • Published 09/22/2015

Judges

  • KITCHING

Court

  • California Court of Appeal

Counsel