ALLSTATE INS. CO. v. COUNTY OF LOS ANGELES

Docket Nos. 69205, B003245.

161 Cal.App.3d 877 (1984)

207 Cal. Rptr. 888

ALLSTATE INSURANCE COMPANY, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES et al., Defendants and Respondents. SECURITY PACIFIC NATIONAL BANK, Plaintiff and Respondent, v. COUNTY OF LOS ANGELES et al., Defendants and Appellants.

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

November 15, 1984.


Attorney(s) appearing for the Case

COUNSEL

Baker, Ancel, Morris, Spencer & Frye, Baker, Ancel, Morris & Spencer and Mark G. Ancel for Plaintiff and Appellant.

De Witt W. Clinton, County Counsel, Edward G. Pozorski, Senior Deputy County Counsel, and Mary F. Wawro, Deputy County Counsel, for Defendants and Respondents and Defendants and Appellants.

Ehrman, Flavin, Devine & Baker and Sean Flavin for Plaintiff and Respondent.


OPINION

FEINERMAN, P.J.

We have before us two separate appeals which we have consolidated for decision. They present a single legal issue: Are certain office computer systems to be classified as realty or as personally for purposes of property taxation? The distinction is crucial because in both cases the taxpayer is exempt from taxation of personal property.1

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