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AIR CHINA LIMITED v. SAN MATEO

No. A120971.

174 Cal.App.4th 14 (2009)

___ Cal.Rptr.3d ___

AIR CHINA LIMITED, Plaintiff and Appellant, v. COUNTY OF SAN MATEO, Defendant and Respondent.

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

May 20, 2009.

Attorney(s) appearing for the Case

Wilson, Elser, Moskowitz, Edelman & Dicker, Stephen L. Nelson, George N. Tompkins, Jr., George N. Tompkins III and Margaret J. Elliott for Plaintiff and Appellant.

Michael P. Murphy, County Counsel, and Eugene Whitlock, Deputy County Counsel, for Defendant and Respondents.

OPINION

RIVERA, J.—

Air China Limited appeals from a summary judgment entered in favor of San Mateo County (the County) finding that the County's assessment and collection of taxes on Air China's leasehold possessory interests and landing rights at the San Francisco International Airport (Airport) pursuant to California Revenue and Taxation Code1 sections 107 and 107.9 was proper. Air China contends that a...

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