California Court of Appeal April 13, 1998, H016374 (CAT PARTNERSHIP v. County of Santa Cruz)

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United States · · · 13-04-1998

Opinion

ELIA, J.

Respondent cable operators filed actions seeking a property tax refund. (Rev. & Tax. Code, § 5141.)

1

They challenged the decision of the Santa Cruz Assessment Appeals Board (AAB) to tax certain rate protection provisions included as part of the cable operators’ franchise agreements with local governments.

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