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CAT PARTNERSHIP v. COUNTY OF SANTA CRUZ

No. H016374.

74 Cal.Rptr.2d 652 (1998)

63 Cal.App.4th 1071

CAT PARTNERSHIP et al., Plaintiffs and Respondents, v. COUNTY OF SANTA CRUZ, Defendant and Appellant. TELE-COMMUNICATIONS, INC., Plaintiff and Respondent, v. COUNTY OF SANTA CRUZ, Defendant and Appellant.

Court of Appeals of California, Sixth District.

As Modified on Denial of Rehearing May 11, 1998.

Review Denied July 15, 1998.

Attorney(s) appearing for the Case

Rutan & Tucker and William M. Marticorena, Costa Mesa, for Defendant and Appellant.

Shartsis, Friese & Ginsburg, Douglas Mo and Tracy Salisbury, San Francisco, Gordon & Goddard and Paul M. Gordon, Oakland, for Plaintiffs and Respondents and for Plaintiff and Respondent.

ELLA, Associate Justice.

Respondent cable operators filed actions seeking a property tax refund. (Rev. & Tax. Code, § 5141.)1 They challenged the decision of the Santa Cruz Assessment Appeals Board ("AAB") to tax certain Rate Protection Provisions included as part of the cable operators' franchise agreements with local governments. The trial court determined that the Rate Protection Provisions were enforceable restrictions and...

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