Lucas

Grover W. Lucas appeals from a judgment which denied recovery of taxes paid under protest pursuant to the provisions of section 5136 of the Revenue and Taxation Code.

The following is a summary of the trial court’s findings:

C. The harbor district’s regulations include the following:

D. Appellant’s assignment to a berth is considered “preferential”; such an assignment is not revoked except when it is determined that the berth is not being actively and reasonably utilized.

E. During the summer months from 1971 to 1974, numerous other boat owners have, with the permission of the Moss Landing Harbor District, rented and used berth B-20. No accurate record exists of that usage.

F. During the winters of 1971-1972 and 1972-1973, appellant was assigned to other berths as his berth was occupied by other vessels; the harbor board made those assignments pursuant to its rules and regulations.

G. The berth itself is a specific area outlined by a floating dock which is permanently affixed to the bottom of the harbor with pilings. The right to the berth gives the berth-holder the right to attach his mooring lines to fixtures on the dock, to preempt space on the dock adjacent to…