SPECIALTY RESTAURANTS CORP. v. CTY., LOS ANGELES

Docket No. 57359.

111 Cal.App.3d 607 (1980)

168 Cal. Rptr. 827

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

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

October 31, 1980.


Attorney(s) appearing for the Case

COUNSEL

Cotten, Day & Doyle and Roger C. Wesley for Plaintiffs and Appellants.

John H. Larson, County Counsel, Dixon M. Holston and Ray G. Fortner, Jr., Deputy County Counsel, for Defendants and Respondents.


OPINION

ALLPORT, J.

In these consolidated actions Specialty Restaurants Corporation and PSA Hotels, Inc. (Taxpayers) seek to recover that portion of possessory interest taxes paid under protest and claimed to have been erroneously assessed and apportioned to the submerged land underlying the vessel Queen Mary. Taxpayers' interests are derived from long term leases with the City...

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