No. H044904.

45 Cal.App.5th 934 (2020)

HGST, INC., Plaintiff and Appellant, v. COUNTY OF SANTA CLARA, Defendant and Respondent.

Court of Appeals of California, Sixth District.

February 27, 2020.

Attorney(s) appearing for the Case

McDermott Will & Emery, Charles John Moll III and Troy M. Van Dongen for Plaintiff and Appellant.

James R. Williams , County Counsel, Douglas M. Press and Steve Mitra , Assistant County Counsel, G. Allen Brandt and Ward Penfold , Deputy County Counsel, for Defendant and Respondent.


Appellant HGST, Inc. (HGST), filed an action against the County of Santa Clara (the County) seeking a refund for business property taxes paid on machinery, equipment, fixtures, and other personal property located in San Jose. Among other things, HGST claimed the Santa Clara County Assessment Appeals Board...

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