CITY OF SAN JOSE v. CARLSON

Docket No. H014572.

57 Cal.App.4th 1348 (1997)

CITY OF SAN JOSE, Plaintiff and Appellant, v. ALFRED E. CARLSON, as County Assessor, etc., Defendant and Respondent.

Court of Appeals of California, Sixth District.

September 25, 1997.


Attorney(s) appearing for the Case

COUNSEL

Joan R. Gallo, City Attorney, George Rios, Assistant City Attorney, Glenn D. Schwarzbach and Joseph P. DiCiuccio, Deputy City Attorneys, for Plaintiff and Appellant.

Steven M. Woodside, County Counsel, and James J. Rees, Deputy County Counsel, for Defendant and Respondent.


OPINION

ELIA, Acting P.J.

In this appeal, the City of San Jose (City) challenges a determination by the superior court that short-term users of City facilities hold a taxable "possessory interest" in the facilities when they obtain use permits upon more than one occasion. We conclude that these uses were correctly found to be taxable possessory interests within the meaning of Revenue and Taxation Code section 107. Accordingly, we...

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