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.
Filed February 8, 2010
Opinion by Judge Bruiniers
For Appellant: Van Loon & Associates, Paul L. Van Loon
For Appellee: Michael P. Murphy, County Counsel, Lee A. Thompson, Deputy County Counsel