COUNTY OF SAN DIEGO v. ASSESSMENT APP. BD. NO. 2

Docket No. 24785.

140 Cal.App.3d 52 (1983)

189 Cal. Rptr. 145

COUNTY OF SAN DIEGO et al., Plaintiffs and Respondents, v. ASSESSMENT APPEALS BOARD NO. 2 OF SAN DIEGO COUNTY, Defendant and Respondent; XEROX CORPORATION, Real Party in Interest and Appellant.

Court of Appeals of California, Fourth District, Division One.

February 18, 1983.


Attorney(s) appearing for the Case

COUNSEL

Sheppard, Mullin, Richter & Hampton, Robert Joe Hull and Lawrence M. Braun for Real Party in Interest and Appellant.

Donald L. Clark, County Counsel, Joseph Kase, Jr., Acting County Counsel, Lloyd M. Harmon, Jr., Chief Deputy County Counsel, and Ralph E. Shadwell, Deputy County Counsel, for Plaintiffs and Respondents.

No appearance for Defendant and Respondent.


OPINION

COLOGNE, Acting P.J.

(1a) There is a single issue in this case: whether for purposes of property tax valuation of personal property the assessor, using the income approach to valuation, may include in the value of leased equipment at the consumer trade level an amount representing imputed sales tax.

The San Diego County Assessor included an imputed sales...

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