Freeman

The County of Fresno appeals from a judgment ordering it to repay $493.32 in taxes paid by respondent under protest. Our question concerns the right of the county and city to assess and collect taxes against the owner of amusement machines placed for a private profit in public facilities including an airport terminal. The claimed basis for such a tax is that the owner’s agreed right of access and use of tax exempt public property creates a taxable “possessory interest” in the private user.

We will not set forth the facts or law at any length as this taxation question has been before the courts on many occasions involving more substantial private uses of public property. The distinguishing feature of this case is that the private use of public property is merely the mini mum space required for the presence of amusement machines as compared to the use of rooms, pasture land, docks and piers and other larger physical areas.

The parties entered into written agreements which permitted respondent to place amusement machines in unspecified areas of the public facilities including an airport terminal, subject to certain limitations. Administrative approval was needed as to the…