Silveira v. County of Alameda
Filed 5/23/06
CERTIFIED FOR PUBLICATION
IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA
FIRST APPELLATE DISTRICT
DIVISION ONE
J. W. SILVEIRA, Plaintiff and Appellant, v. COUNTY OF ALAMEDA, Defendant and Respondent. | A108702 (Alameda County Super. Ct. No. RG03127941) |
Plaintiff J. W. Silveira seeks refunds of possessory interest taxes paid in several years to defendant County of Alameda on his month-to-month tenancy with the City of Oakland. He contests the years-long anticipated terms of possession used to calculate the value of his possessory interest, arguing that, under the decision in American Airlines, Inc. v. County of Los Angeles (1976) 65 Cal.App.3d 325 (American Airlines) and for other reasons, he could not lawfully be taxed based on a term of possession longer than one month. We disagree with plaintiff's reading of American Airlines and with his other arguments, and accordingly affirm the judgment against him.
I. FACTUAL BACKGROUND
Plaintiff has been in possession of the 5th Avenue Marina in Oakland since 1967. He had a one-year â€
