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CARDINAL HEALTH 301, INC. v. COUNTY OF ORANGE

No. G039342.

167 Cal.App.4th 219 (2008)

CARDINAL HEALTH 301, INC., Plaintiff and Appellant, v. COUNTY OF ORANGE, Defendant and Respondent.

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

September 30, 2008.

Attorney(s) appearing for the Case

Pillsbury Winthrop Shaw Pittman, Jeffrey M. Vesely and Richard E. Nielson for Plaintiff and Appellant.

Benjamin P. de Mayo, County Counsel, and Laurie A. Shade, Deputy County Counsel, for Defendant and Respondent.

Robert A. Ryan, Jr., County Counsel (Sacramento) and Thomas R. Parker, Deputy County Counsel, for Sacramento County Assessor Kenneth Stieger as Amicus Curiae on behalf of Defendant and Respondent.

OPINION

SILLS, P. J.

I. INTRODUCTION

The instant case presents a textbook example of how easy it is to confuse the difference between "necessary" and "sufficient" conditions. In California, all computer software subject to property tax is "bundled" (i.e., comes preinstalled on the computer when you buy it). But not all "bundled" computer software is subject to property taxation. Certain kinds of software are not subject to property...

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