ALBRECHT v. COUNTY OF RIVERSIDE

No. E073926.

68 Cal.App.5th 692 (2021)

283 Cal. Rptr. 3d 716

LEONARD ALBRECHT et al., Plaintiffs and Appellants, v. COUNTY OF RIVERSIDE, Defendant and Respondent; DESERT WATER AGENCY et al., Interveners and Respondents. PATRICIA ABBEY et al., Plaintiffs and Appellants, v. COUNTY OF RIVERSIDE, Defendant and Respondent; DESERT WATER AGENCY et al., Interveners and Respondents.

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

August 13, 2021.


Attorney(s) appearing for the Case

Faegre Drinker Biddle & Reath, Aaron Van Oort , Jerome A. Miranowski , Jane E. Maschka and Joshua T. Peterson for Plaintiffs and Appellants.

Gregory P. Priamos , County Counsel, Ronak Patel , Deputy County Counsel; Perkins Coie, Jennifer A. MacLean and Benjamin S. Sharp for Defendant and Respondent.

Best Best & Krieger, Roderick E. Walston and Miles Krieger for Intervenor and Respondent Desert Water Agency.

Colantuono, Highsmith and Whatley, Michael G. Colantuono , Pamela K. Graham and Liliane M. Wyckoff for Intervenor and Respondent Coachella Valley Water District.


OPINION

I. INTRODUCTION

This appeal challenges the validity of a possessory interest tax imposed by the County of Riverside (the county) upon lessees of federally owned land set aside for the Agua Caliente Band of Cahuilla Indians (Agua Caliente Tribe) or its members. A subset of the more than 450 plaintiffs...

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