[Download] "Mattson V. County Of Contra Costa" by First Appellate District, Division Four Court of Appeal of California " Book PDF Kindle ePub Free

eBook details

Title: Mattson V. County Of Contra Costa
Author : First Appellate District, Division Four Court of Appeal of California
Release Date : January 25, 1968
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 66 KB

Description

The question is whether an agreement made between respondents, partners in the restaurant business, and the City of Concord relating to the use of property and the operation of refreshment services at the clubhouse at the municipal golf course creates a taxable possessory interest in respondents. Respondents sued to recover taxes paid under protest to the County of Contra Costa and recovered judgment in the amount of $151.53 for the tax period 1964-1965. The trial judge concluded that the agreement created a license only and not a possessory interest.