SEA-LAND SERVICE, INC. v. COUNTY OF ALAMEDA

Docket No. 30759.

36 Cal.App.3d 837 (1974)

112 Cal. Rptr. 113

SEA-LAND SERVICE, INC., Plaintiff and Respondent, v. COUNTY OF ALAMEDA et al., Defendants and Appellants.

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

January 22, 1974.


Attorney(s) appearing for the Case

COUNSEL

Richard J. Moore, County Counsel, and Joseph P. Bingaman, Deputy County Counsel, for Defendants and Appellants.

Graham & James, Francis L. Tetreault and Paul A. Dezusick for Plaintiff and Respondent.


OPINION

TAYLOR, P.J.

The County of Alameda (County) and City of Oakland (City) appeal from a judgment concluding that the taxpayer, respondent, Sea-Land Service, Inc. (Sea-Land), did not acquire a taxable possessory interest under its "Preferential Assignment Agreement," and directing the refund of 1967-68 personal property taxes levied and collected by the City for the County. As we have concluded that the agreement created a taxable...

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