No. E070618.

45 Cal.App.5th 96 (2020)

HEIDI L. HERPEL et al., Plaintiffs and Appellants, v. COUNTY OF RIVERSIDE et al., Defendants and Respondents; LARRY W. WARD, as County Assessor, etc., Real Party in Interest and Respondent.

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

February 10, 2020.

Attorney(s) appearing for the Case

Winston & Strawn, Sean D. Meenan , Morgan E. Stewart and Lauren Gailey for Plaintiffs and Appellants.

Gregory P. Priamos , County Counsel, Ronak Patel , Deputy County Counsel; Perkins Coie, Jennifer A. MacLean , Benjamin S. Sharp and Meredith R. Weinberg for Defendants and Respondents.


This case concerns whether Riverside County may impose a tax on possessory interests in federally owned land set aside for the Agua Caliente Band of Cahuilla Indians or its members. In 1971, this court held that it may, holding in part that federal law did not preempt the tax. (Palm Springs Spa, Inc. v. County...

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