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MATTSON v. COUNTY OF CONTRA COSTA

Docket No. 23975.

258 Cal.App.2d 205 (1968)

65 Cal. Rptr. 646

ROBERT E. MATTSON et al., Plaintiffs and Respondents, v. COUNTY OF CONTRA COSTA et al., Defendants and Appellants.

Court of Appeals of California, First District, Division Four.

January 25, 1968.

Attorney(s) appearing for the Case

John A. Nejedly, District Attorney, James H. Disney and Jeffrey D. Polisner, Deputy District Attorneys, for Defendants and Appellants.

Betts & Dean and William J. Betts for Plaintiffs and Respondents.

DEVINE, P.J.

The question is whether an agreement made between respondents, partners in the restaurant business, and the City of Concord relating to the use of property and the operation of refreshment services at the clubhouse at the municipal golf course creates a taxable possessory interest in respondents. Respondents sued to recover taxes paid under protest to the County of Contra Costa and recovered judgment in the amount of $151.53 for the tax period 1964-1965...

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