Piazza Properties, Ltd. v. Dept. of Motor Vehicles

Appellant Piazza Properties, Ltd. (hereinafter appellant) seeks review of that portion of a judgment which denies it recovery of certain motor vehicle license fees erroneously paid to the State of California Department of Motor Vehicles (hereinafter DMV) in 1966, 1967 and 1968. Appellant’s predecessor in title, Road Equipment Corporation, filed a complaint for declaratory relief in the Santa Clara County Superior Court praying for judicial declaration that certain construction equipment owned by it during years 1966 through 1971 was not subject to ad valorem property taxation by the County of Santa Clara (by means of an escape assessment) or, in the alternative, that said equipment was not subject to motor vehicle license fees by the DMV. By amended and supplemental complaint appellant was named as successor in interest to Road Equipment Corporation.

In its memorandum decision, filed after a nonjury trial, the trial court determined, inter alia, that certain items of equipment belonging to appellant fell within the definition of special construction equipment (Veh. Code, § 565) and were therefore exempt from vehicle registration fees during the years 1966 through 1971.…