PLAZA HOLLISTER v. COUNTY OF SAN BENITO

No. H016763.

84 Cal.Rptr.2d 715 (1999)

72 Cal.App.4th 1

PLAZA HOLLISTER LIMITED PARTNERSHIP, Plaintiff and Respondent, v. COUNTY OF SAN BENITO, Defendant and Respondent; Arnold Fontes, as Assessor, etc., Intervener and Appellant.

Court of Appeals of California, Sixth District.

Rehearing Denied June 11, 1999.

Review Denied August 18, 1999.


Attorney(s) appearing for the Case

Coughlin, Paxton & Pipal, David E. Pipal, Hollister, and Peter R. Spurzem, Boise, ID, Attorneys for Intervener and Appellant.

Daniel E. Lungren, Attorney General, and Joyce E. Hee, Deputy Attorney General, for the State Board of Equalization as Amicus Curiae on behalf of Intervener and Appellant.

Nossaman, Guthner, Knox & Elliott and Douglas J. Maloney, San Francisco, for California Assessors' Association as Amicus Curiae on behalf of Intervener and Appellant.

Divelbiss, Divelbiss & Bonzell, Rod Divelbiss, Mark J. Divelbiss and Scott A. Bonzell; and Robert S. Beach, San Francisco, Attorneys for Plaintiff and Respondent.

Steven R. Sanders, San Benito County Counsel, Attorneys for Defendant and Respondent.


ELIA, J.

This is a property tax refund action brought by Plaza Hollister Limited Partnership ("Plaza Hollister"), a California corporation, against the County of San Benito ("County"). The property at issue was purchased by Plaza Hollister on December 31, 1984, and apparently was a federally subsidized apartment complex, which was operated under section 236 of National Housing Act (12 U.S.C. § 17152.1). The judgment...

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