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VERIZON CALIFORNIA INC. v. BOARD OF EQUALIZATION

No. C083537.

64 Cal.App.5th 1155 (2021)

VERIZON CALIFORNIA INC., Plaintiff and Appellant, v. BOARD OF EQUALIZATION et al., Defendants and Respondents.

Court of Appeals of California, Third District.

June 1, 2021.

Attorney(s) appearing for the Case

O'Melveny & Meyers, Luann L. Simmons, Kendall K. Turner and Abby F. Rudzin, pro hac vice, for Plaintiff and Appellant.

Greenberg Traurig, Colin W. Fraser, C. Stephen Davis and Bradley R. Marsh as Amicus Curiae on behalf of Plaintiff and Appellant.

Kerr & Wagstaffe, Wagstaffe, von Loewenfeldt, Busch & Radwick, Michael von Loewenfeldt and Frank Busch for Defendant and Respondent Board of Equalization.

Brian Wirtz, County Counsel, for Defendant and Respondent County of Placer.

Amy I. Terrible, County Counsel, for Defendant and Respondent County of Tulare.

Leroy Smith, County Counsel, and Linda K. Ash, Assistant County Counsel, for Defendant and Respondent County of Ventura.

Jeffrey S. Blanck, County Counsel, and Scott A. Miles, Deputy Counsel, for Defendant and Respondent County of Humbolt.

OPINION

This is an appeal from the trial court's judgment granting the Board of Equalization's (Board) motion for summary adjudication of Verizon California Inc.'s (Verizon) consolidated actions to recover taxes wrongly levied on its California property for the tax years 2008 through 2012. Verizon argues that...

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