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HOST INTERNATIONAL, INC. v. COUNTY OF SAN MATEO

Docket No. 31728.

35 Cal.App.3d 286 (1973)

110 Cal. Rptr. 652

HOST INTERNATIONAL, INC., Plaintiff and Appellant, v. COUNTY OF SAN MATEO, Defendant and Respondent.

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

November 13, 1973.

Attorney(s) appearing for the Case

COUNSEL

Pillsbury, Madison & Sutro, Noble K. Gregory, Stephen J. Martin and Michael H. Salinsky for Plaintiff and Appellant.

Keith C. Sorenson, District Attorney, and Jerome F. Coleman, Deputy District Attorney, for Defendant and Respondent.

OPINION

DRAPER, P.J.

The issue on this appeal is the propriety of the method used by the San Mateo County assessor in evaluating plaintiff-appellant's possessory interest under its lease of space for operation of the food and beverage concessions in the San Francisco International Airport terminals. In 1969, the assessor valued the possessory interests of airport tenants upon the capitalization of income approach rather than, as formerly...

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