TORRES v. SAN FRANCISCO ASSESSMENT APPEALS BD. NO. 1

No. A162440.

89 Cal.App.5th 894 (2023)

JOAQUÍN TORRES, as Assessor-Recorder, etc., Plaintiff and Appellant, v. SAN FRANCISCO ASSESSMENT APPEALS BOARD NO. 1, Defendant and Respondent; CHINA BASIN BALLPARK COMPANY LLC, Real Party in Interest and Respondent.

Court of Appeals of California, First District, Division Five.

March 15, 2023.


Attorney(s) appearing for the Case

David Chiu , City Attorney, Yvonne R. Mere , Chief Deputy City Attorney, Scott M. Reiber , Chief Tax Attorney, James M. Emery and Carole F. Ruwart , Deputy City Attorneys, for Plaintiff and Appellant.

Vallejo, Antolin, Agarwal & Kanter, Peter B. Kanter and Matthew J. Rilla for Real Party in Interest and Respondent.

Parker & Covert, P. Addison Covert for Santa Clara Unified School District and Santa Clara County Office of Education as Amici Curiae on behalf of Plaintiff and Appellant.

James R. Williams , County Counsel, Douglas M. Press , Tony LoPresti , and Rachel A. Neil , Office of the County Counsel, County of Santa Clara, for California Assessors' Association and California State Association of Counties as Amici Curiae on behalf of Plaintiff and Appellant.


OPINION

The San Francisco Assessment Appeals Board No. 1 (County Board) was charged with assessing the possessory interest of respondent China Basin Ballpark Company LLC (Taxpayer) in Oracle Park, the home baseball stadium of the San Francisco Giants (the Ballpark). Like hitting a major league curveball, this has proved...

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