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ASSESSOR FOR COUNTY OF SANTA BARBARA v. ASSESSMENT APPEALS BOARD NO. 1

Appellant’s Opening Brief on the Merits

19 Cited authorities

  1. 20th Century Ins. Co. v. Garamendi

    8 Cal.4th 216 (Cal. 1994)   Cited 97 times
    Denying notice of flyers "purportedly" distributed to voters during Proposition 103 campaign, because party failed to persuade court that contents may be noticed

  2. Legislature v. Deukmejian

    34 Cal.3d 658 (Cal. 1983)   Cited 84 times
    Discussing the propriety of preelection review

  3. People v. Goodloe

    37 Cal.App.4th 485 (Cal. Ct. App. 1995)   Cited 50 times
    Granting the Department of Corrections' interpretation of the Penal Code "great weight," unless clearly erroneous or unauthorized

  4. Hays v. Wood

    25 Cal.3d 772 (Cal. 1979)   Cited 80 times
    Holding that "a legislative body, in addressing a particular problem area, need not attack all phases at once but rather is free to address each in its turn in accordance with perceived legislative priorities"

  5. Maples v. Kern County Assessment Appeals Bd.

    96 Cal.App.4th 1007 (Cal. Ct. App. 2002)   Cited 18 times
    Holding assessor entitled to consider the effective interest rate of 1% paid by taxpayer to develop low-income apartment complex in its valuation of property tax

  6. Freeport-McMoran Res. Part. v. Cty of Lake

    12 Cal.App.4th 634 (Cal. Ct. App. 1993)   Cited 28 times
    Including value of a purchase power agreement in an income valuation appraisal where contract was integral to the economic viability of the facility; facilities with such contracts had higher sale prices; the contract was guaranteed income from government regulation, not business savvy; many other facilities in the area had similar contracts; the best use of the facility was to sell power under the contract; and the contract was inextricably intertwined with the facility because the contract allowed the facility to sell its power

  7. Dicon Fiberoptics, Inc. v. Franchise Tax Bd.

    53 Cal.4th 1227 (Cal. 2012)   Cited 7 times

    No. S173860. 2012-04-26 DICON FIBEROPTICS, INC., Plaintiff and Appellant, v. FRANCHISE TAX BOARD, Defendant and Respondent. Bird, Marella, Boxer, Wolpert, Nessim, Drooks & Lincenberg, Thomas R. Freeman, Paul S. Chan, Los Angeles; Dakessian Law Firm, Akerman Senterfitt, Reed Smith, Mardiros H. Dakessian; The California Credits Group, LaShelle T. Wilson and Mark Danscecs for Plaintiff and Appellant. Winston & Strawn, Charles J. Moll III, Krista M. Enns, San Francisco, and Linda T. Coberly for California

  8. Coca-Cola Co. v. State Bd. of Equalization

    25 Cal.2d 918 (Cal. 1945)   Cited 127 times
    In Coca-Cola Co., the court considers only whether an amendment of the sales and use tax law changed or clarified the existing law.

  9. McMillin-BCED/Miramar Ranch North v. County of San Diego

    31 Cal.App.4th 545 (Cal. Ct. App. 1995)   Cited 19 times
    In McMillin-BCED, BCE Development Properties, Inc. (Properties), a wholly-owned subsidiary of BCE Development, Inc. (Development), agreed in May 1989 to sell to McMillin/Scipps Ranch, a limited partnership for which the sole general partner was McMillin Communities, Inc. (McMillin), the subject 1200 acres of land for $100 million.

  10. Penner v. County of Santa Barbara

    37 Cal.App.4th 1672 (Cal. Ct. App. 1995)   Cited 16 times
    In Penner, we held that a transfer from a mother to a limited partnership owned by her and her children was not an exempt parent-child transfer.

  11. Section 62.1 - Change in ownership; exclusions

    Cal. Rev. & Tax. Code § 62.1   Cited 10 times
    In section 62.1(b), the interest that is being divided “proportionally” is “the real property of the park” (§ 62.1(b)(1)), and the rate (or proportion) according to which it is being divided is “the number of shares of voting stock, or other... membership interests, transferred divided by the total number of outstanding issued or unissued shares of voting stock of... or membership interests in, the entity that acquired the park” (§ 62.1(b)(2)).

  12. Section 50561 - Extension of existing rental housing development loan, subordination, tax credit investment

    Cal. Health & Saf. Code § 50561

    (a) The department may approve an extension of an existing rental housing development loan, the reinstatement of a qualifying unpaid matured loan, the subordination of a department loan to new debt, or an investment of tax credit equity as long as the rental housing development is being operated in a manner consistent with the regulatory agreement and the development requires an extension in order to continue to operate in a manner consistent with this chapter. Each extension shall be for a period