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Korean Air Lines Co., Ltd. v. County of Los Angeles

The Second Appellate District reversed a judgment. The court held that a lessee at a municipally-owned airline terminal had sufficient autonomous authority and control over its use of an area jointly used by other lessees and the public for that use to qualify as independent under R&T. Code 107(a), and under the facts of the case, thus had a taxable possessory interest in the area.

Korean…

Vanguard Car Rental USA, Inc. v. San Mateo, 104 Cal. App. 4th 1316 (Cal. Ct. App.2010)

Summary: A rental car company bror"rght an action against the county for a refund of ad valorem properly taxes on ceftain possessory interests at an airport rental facility. Judgment for county affirmed.

Facts: Vanguard Car Rental USA, Inc., ("Vanguard") operates a car rental business within the rental car facility (RCF) at San Francisco International Airport ("SFO"). SFO…