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CITY OF PALO ALTO v. COUNTY OF SANTA CLARA

Docket No. 26175.

5 Cal.App.3d 918 (1970)

85 Cal. Rptr. 544

CITY OF PALO ALTO, Plaintiff and Appellant, v. COUNTY OF SANTA CLARA et al., Defendants and Respondents.

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

March 25, 1970.

Attorney(s) appearing for the Case

COUNSEL

James A. Hildebrand, City Attorney, Paul E. Anderson, Valentine Brookes, Charles S. Franklin, C. Henry Veit and Kent, Brookes & Anderson for Plaintiff and Appellant.

Edwin J. Moore, City Attorney (Santa Clara), and M. Van Smith, Assistant City Attorney, as Amici Curiae on behalf of Plaintiff and Appellant.

John R. Kennedy, County Counsel, and Byron D. Athan, Deputy County Counsel, for Defendants and Respondents.

OPINION

TAYLOR, J.

The City of Palo Alto (hereafter City), appeals from a summary judgment in favor of the County of Santa Clara (hereafter County) denying the City's request for a refund for property taxes paid. The City argues that its tax-exempt possessory interests under certain long term leases from Leland Stanford Junior University (hereafter lessor), a nontax-exempt private lessor, should be segregated, and the value thereof...

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