LOS ANGELES SMSA LTD. v. ST. BD. OF EQUALIZATION

Docket No. B056146.

11 Cal.App.4th 768 (1992)

14 Cal. Rptr.2d 522

LOS ANGELES SMSA LIMITED PARTNERSHIP, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION et al., Defendants and Appellants.

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

November 12, 1992.


Attorney(s) appearing for the Case

COUNSEL

O'Melveny & Myers, Frederick A. Richman, M. Randall Oppenheimer, Marcy Jo Mandel and Scott L. Landsbaum for Plaintiff and Appellant.

De Witt W. Clinton and James L. McBride, County Counsel, Lawrence L. Matheney, Assistant County Counsel, Albert Ramseyer, Deputy County Counsel, Daniel E. Lungren, Attorney General, Timothy G. Laddish, Assistant Attorney General, Robert D. Milam and David S. Chaney, Deputy Attorneys General, E.L. Sorensen, Richard H. Ochsner and Robert W. Lambert for Defendants and Appellants.


OPINION

BOREN, J.

Los Angeles SMSA Limited Partnership, a cellular telephone company doing business as PacTel Cellular (hereinafter, PacTel),1 brought an action for a refund of 1987-1988 property taxes against the State Board of Equalization (hereinafter, the Board), which assessed PacTel's property at $250 million and against the Counties of Los Angeles, Orange, Riverside, San Bernardino and Ventura,...

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