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CCPA NO. 1 v. COUNTY OF SONOMA

No. A100714.

19 Cal.Rptr.3d 713 (2004)

122 Cal.App.4th 1614

CCPA NO. 1, Plaintiff and Respondent, v. COUNTY OF SONOMA, Defendant and Appellant.

Court of Appeals of California, First District, Division Three.

Review Denied February 2, 2005.

Attorney(s) appearing for the Case

Brett Lee Price, Bakersfield, for Defendant and Appellant.

Downey, Brand, Seymour & Rohwer and Ronald Franklyn Lipp and Barbara L. Berg, Sacramento, for Plaintiff and Respondent.

CORRIGAN, J.

The County of Sonoma (Sonoma) appeals from the judgment following a grant of summary adjudication in favor of the Central California Power Agency No. 1 (CCPA) on its complaint for refund of taxes. Sonoma contends both the State Board of Equalization (SBE) and the trial court employed an improper valuation method in applying section 11 of article XIII of the California Constitution (Section 11). We affirm the judgment.

FACTUAL AND PROCEDURAL BACKGROUND...

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