SPRINT TELEPHONY PCS, L.P. v. BOARD OF EQUALIZATION

No. A140540.

238 Cal.App.4th 871 (2015)

189 Cal.Rptr.3d 673

SPRINT TELEPHONY PCS, L.P. et al., Plaintiffs and Appellants, v. BOARD OF EQUALIZATION et al., Defendants and Respondents.

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

July 16, 2015.


Attorney(s) appearing for the Case

Richard Norman Wiley for Plaintiffs and Appellants.

Kamala D. Harris , Attorney General, Paul D. Gifford , Assistant Attorney General, Joyce E. Hee , Karen Wing Ka Yiu and David Lew , Deputy Attorneys General, for Defendant and Respondent State Board of Equalization.

Dennis J. Herrera , City Attorney, Jean H. Alexander , Chief Tax Attorney, and Thomas S. Lakritz , Deputy City Attorney, for Defendant and Respondent City and County of San Francisco.

John Thomas Seyman , Deputy County Counsel, for Defendant and Respondent County of Alameda.

Gregory George Gillott , Deputy County Counsel, for Defendant and Respondent County of Amador.

Bradley Justin Stephens , Deputy County Counsel, for Defendant and Respondent County of Butte.

David Edward Sirias , Assistant County Counsel, for Defendant and Respondent County of Calaveras.

Marcos Alfonso Kropf , County Counsel, for Defendant and Respondent County of Colusa.

Michael John Ciccozzi , Deputy County Counsel, for Defendant and Respondent County of El Dorado.

Peter James Wall , Deputy County Counsel, for Defendant and Respondent County of Fresno.

Huston T. Carlyle , County Counsel, for Defendant and Respondent County of Glenn.

Scott Alexander Miles , Deputy County Counsel, for Defendant and Respondent County of Humboldt.

Geoffrey Patrick Holbrook , Deputy County Counsel, for Defendant and Respondent County of Imperial.

Dana Marie Crom , Deputy County Counsel, for Defendant and Respondent County of Inyo.

Jerri Sue Bradley , Deputy County Counsel, for Defendant and Respondent County of Kern.

Colleen June Carlson , County Counsel, for Defendant and Respondent County of Kings.

Anita Louise Grant , County Counsel, for Defendant and Respondent County of Lake.

Rhetta Kay Vander Ploeg , County Counsel, for Defendant and Respondent County of Lassen.

Albert Ramseyer , County Counsel, for Defendant and Respondent County of Los Angeles.

Douglas William Nelson , County Counsel, for Defendant and Respondent County of Madera.

Sheila Marise Shah Lichtblau , Deputy County Counsel, for Defendant and Respondent County of Marin.

Steven Wayne Dahlem , County Counsel, for Defendant and Respondent County of Mariposa.

David Albert Olsen , County Counsel, for Defendant and Respondent County of Merced.

Marshall Skaggs Rudolph , County Counsel, and John Carl Vallejo , Deputy County Counsel, for Defendant and Respondent County of Mono.

Jerrold Allen Malkin , County Counsel, for Defendant and Respondent County of Monterey.

Susan Beth Altman , County Counsel, for Defendant and Respondent County of Napa.

Alison Alberta Barratt-Green , County Counsel, for Defendant and Respondent County of Nevada.

Laurie Ann Shade , County Counsel, for Defendant and Respondent County of Orange.

Brian Reid Wirtz , County Counsel, for Defendant and Respondent County of Placer.

Richard Crain Settlemire , County Counsel, for Defendant and Respondent County of Plumas.

Pamela Jean Walls , County Counsel, for Defendant and Respondent County of Riverside.

Diane Elizabeth McElhern , County Counsel, for Defendant and Respondent County of Sacramento.

Matthew Walter Granger , County Counsel, for Defendant and Respondent County of San Benito.

Kevin Leigh Norris , County Counsel, for Defendant and Respondent County of San Bernardino.

Thomas Edward Montgomery , County Counsel, for Defendant and Respondent County of San Diego.

Robert Emmett O'Rourke , County Counsel, for Defendant and Respondent County of San Joaquin.

Rita L. Neal , County Counsel, for Defendant and Respondent County of San Luis Obispo.

Rebecca Maxine Archer , County Counsel, for Defendant and Respondent County of San Mateo.

Anne Michele Rierson , County Counsel, for Defendant and Respondent County of Santa Barbara.

Neysa Ann Fligor , County Counsel, for Defendant and Respondent County of Santa Clara.

Jason M. Heath , County Counsel, for Defendant and Respondent County of Santa Cruz.

David Morgan Yorton, Jr. , County Counsel, for Defendant and Respondent County of Shasta.

Dennis M. Tanabe , County Counsel, for Defendant and Respondent County of Siskiyou.

Carolyn Scarlata Keefe , County Counsel, for Defendant and Respondent County of Solano.

Jennifer Christina Klein and Lauren Borella , Deputy County Counsel, for Defendant and Respondent County of Sonoma.

Dierdre Elise McGrath , County Counsel, for Defendant and Respondent County of Stanislaus.

William Joseph Vanasek , County Counsel, for Defendant and Respondent County of Sutter.

Arthur J. Wylene , County Counsel, for Defendant and Respondent County of Tehema.

Julia C. Langley , County Counsel, for Defendant and Respondent County of Tulare.

Linda Kathryn Ash , County Counsel, for Defendant and Respondent County of Ventura.

Daniel Carl Cederborg , County Counsel, for Defendant and Respondent County of Yolo.

Maria Bryant-Pollard , County Counsel, for Defendant and Respondent County of Yuba.


OPINION

Appellants Sprint Telephony PCS, L.P., Sprint Spectrum L.P., Wirelessco, L.P., Nextel of California, Inc., and Nextel Boost of California, LLC (collectively referred to as Sprint or the company), filed this action seeking a refund on taxes they paid on property assessed by respondent Board of Equalization...

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