(Download) "Parr-Richmond Industrial Corp. V. Boyd" by Supreme Court Of California # eBook PDF Kindle ePub Free
eBook details
- Title: Parr-Richmond Industrial Corp. V. Boyd
- Author : Supreme Court Of California
- Release Date : January 29, 1954
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
Plaintiff brought two actions to recover taxes paid under protest on certain property in Richmond for the tax years 1948-1949 and 1949-1950. (Rev. & Tax. Codes, §§ 5136-5143.) The cases were consolidated for trial, and it was stipulated that evidence would be produced only in the first case and that the judgment therein would govern the second case. The tax assessments by the county of Contra Costa and the city of Richmond followed the same pattern, the levy in each instance resting on the premise that title to the real property was vested in plaintiff on the first Monday in March of both years. Plaintiff, on the other hand, has consistently claimed that all it had on the respective tax dates was, as the trial court found, "a qualified and contingent possessory interest in the form of a gratuitous and revocable right to possession"; that the assessment should have been made only against such possessory right, and not as if it held the whole beneficial interest. In line with plaintiff's admitted tax liability on its possessory interest in the property, respective judgments were entered against the county and the city reflecting the offset between the taxes paid by plaintiff under protest and the amounts assessable because of plaintiff's limited possessory right. From such judgments defendants appeal.
 "Parr-Richmond Industrial Corp. V. Boyd" by Supreme Court Of California # eBook PDF Kindle ePub Free){kind=link}