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SPECIALTY RESTAURANTS CORP. v. CTY. OF LOS ANGELES

Docket No. 47132.

67 Cal.App.3d 924 (1977)

136 Cal. Rptr. 904

SPECIALTY RESTAURANTS CORPORATION, Plaintiff and Respondent, v. COUNTY OF LOS ANGELES et al., Defendants and Appellants. PSA HOTELS, INC., Plaintiff and Respondent, v. CITY OF LONG BEACH et al., Defendants and Appellants.

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

March 9, 1977.

Attorney(s) appearing for the Case

COUNSEL

John H. Larson, County Counsel, and Dixon M. Holston, Deputy County Counsel, for Defendants and Appellants.

Ball, Hunt, Hart, Brown & Baerwitz, Clark Heggeness, Dietsch, Gates, Morris & Merrell and Roger C. Wesley for Plaintiffs and Respondents.

OPINION

FORD, P.J.

Plaintiffs Specialty Restaurants Corporation and PSA Hotels, Inc., are lessees of premises on the Queen Mary, a stationary vessel owned by the City of Long Beach, California. In 1973, 1974 and 1975 the Assessor of the County of Los Angeles assessed the leasehold interests of plaintiffs on the theory that those interests were possessory interests in real property...

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