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SERVICE AMERICA CORP. v. COUNTY OF SAN DIEGO

Docket No. D015654.

15 Cal.App.4th 1232 (1993)

19 Cal. Rptr.2d 165

SERVICE AMERICA CORPORATION, Plaintiff and Respondent, v. COUNTY OF SAN DIEGO et al. Defendants and Appellants.

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

May 12, 1993.

Attorney(s) appearing for the Case

COUNSEL

Lloyd M. Harmon, Jr., County Counsel, Diane Bardsley, Chief Deputy County Counsel, and Lewis P. Zollinger, Deputy County Counsel, for Defendants and Appellants.

Endeman, Lincoln, Turek & Heater, Ronald L. Endeman and Henry E. Heater for Plaintiff and Respondent.

OPINION

FROEHLICH, J.

The subject of this case is the proper method to be used in valuing, for property tax purposes, a possessory interest held by a franchisee selling food and beverages at San Diego's Jack Murphy Stadium. The interest was reassessed in 1983 because of an amendment to the existing concession agreement between the City of San Diego (City) and Service America Corporation (Service America). Service America sought revision...

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