Vanguard Car Rental USA, Inc. v. County of San Mateo, No. A122975

In plaintiff's challenge to a county's assessment of ad valorem property taxes on certain areas leased in common by plaintiff within a rental car facility at San Francisco International Airport, judgment of the trial court is affirmed where: 1) plaintiff had the right to actual and physical occupation of the spaces areas pursuant to rights not granted to the general public, and therefore "possessed" or had a "right to possess" the spaces; 2) plaintiff retained sufficient authority and control over the spaces for its use to qualify as "independent"; and 3) plaintiff's rights under the National and Alamo leases were sufficiently "exclusive" to establish its possessory interests and to permit taxation.         

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Appellate Information

Filed February 8, 2010

Judges

Opinion by Judge Bruiniers

Counsel
For Appellant:   Van Loon & Associates, Paul L. Van Loon

For Appellee:   Michael P. Murphy, County Counsel, Lee A. Thompson, Deputy County Counsel