VERIZON CALIFORNIA INC. v. BOARD OF EQUALIZATION

No. C074179.

230 Cal.App.4th 666 (2014)

178 Cal.Rptr.3d 831

VERIZON CALIFORNIA INC., Plaintiff and Appellant, v. BOARD OF EQUALIZATION et al., Defendants and Respondents.

Court of Appeals of California, Third District.

October 15, 2014.


Attorney(s) appearing for the Case

O'Melveny & Myers, Carla J. Christofferson , Dimitri D. Portnoi , Smita Reddy , Melanie P. Ochoa ; Sutherland Asbill & Brennan, Carley A. Roberts and Douglas Mo for Plaintiff and Appellant.

Kamala D. Harris , Attorney General, Paul D. Gifford , Assistant Attorney General, Molly K. Mosley , Robert E. Asperger and Serajul F. Ali , Deputy Attorneys General, for Defendant and Respondent Board of Equalization.

Nicholas S. Chrisos , County Counsel, and Laurie A. Shade , Deputy County Counsel, for Defendant and Respondent County of Orange.

Theresa A. Goldner , County Counsel, and Jerri S. Bradley , Deputy County Counsel, for Defendant and Respondent County of Kern.

John F. Krattli , County Counsel, and Albert Ramseyer , Deputy County Counsel, for Defendant and Respondent County of Los Angeles.

Pamela J. Walls , County Counsel, and Leslie E. Murad II , Deputy County Counsel, for Defendant and Respondent County of Riverside.

John F. Whisenhunt , County Counsel, Scott Fera and Rick J. Heyer , Deputy County Counsel, for Defendant and Respondent County of Sacramento.

Jean-Rene C. Basle , County Counsel, and Kevin L. Norris , Deputy County Counsel, for Defendant and Respondent County of San Bernardino.

Dennis A. Marshall and Michael C. Ghizzoni , County Counsel, and Marie A. LaSala , Deputy County Counsel, for Defendant and Respondent County of Santa Barbara.

Orry P. Korb , County Counsel, and Neysa A. Fligor , Deputy County Counsel, for Defendant and Respondent County of Santa Clara.

Leroy Smith , County Counsel, and Linda K. Ash , Deputy County Counsel, for Defendant and Respondent County of Ventura.


OPINION

BLEASE, Acting P. J.

This is a property tax refund action for the 2007 tax year filed by plaintiff, Verizon California Inc. (Verizon). The trial court entered a judgment of dismissal after it sustained defendants' demurrer without leave to amend. Defendants are the Board of Equalization (Board) and nine individual counties. Verizon owns property in 38 counties, but it sought...

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