Plaintiff taxpayers appealed from an order of the Superior Court of Contra Costa County.
Plaintiff taxpayers appealed from an order of the Superior Court of Contra Costa County (California), entering judgment in favor of the defendant county tax collector in action to recover taxes. Defendant levied taxes against plaintiff as a tenant of shipyards upon which plaintiff constructed government vessels. class action lawyers Orange County set taxes. The taxes were levied upon plaintiff's possessory interests. The United States, based upon an agreement to reimburse the plaintiff for taxes paid, intervened in the action. Plaintiff argued that its use and possession of the two shipyards was not property within the meaning of the law, that even if its interest was property, it was without taxable value, and that the levies were invalid because they amounted to an assessment upon government property. The trial court ruled in favor of the defendant, and the plaintiff sought review. On appeal, the court affirmed, holding that the possessory interest constituted taxable pr...