Silveira
Silveira v. County of Alameda
Opinion
Opinion
Marchiano, J.
Plaintiff J. W. Silveira seeks refunds of possessory interest taxes paid in several years to defendant County of Alameda on his month-to-month tenancy with the City of Oakland. He contests the years-long anticipated terms of possession used to calculate the value of his possessory interest, arguing that, under the decision in American Airlines, Inc. v. County of Los Angeles (1976) 65 Cal.App.3d 325 [ 135 Cal.Rptr. 261 ] (American Airlines) and for other reasons, he could not lawfully be taxed based on a term of possession longer than one month. We disagree with plaintiff’s reading of American Airlines and with his other arguments, and accordingly affirm the judgment against him.
I. FACTUAL BACKGROUND
Plaintiff has been in possession of the 5th Avenue Marina in Oakland since 1967. He had a one-year “License and Concession” agreement with the Port of Oakland that ended on September 30, 1990. He has occupied the property since then under a month-to-month holdover provision in the agreement stating; “If Licensee with the Port’s consent holds over the use of said premises after the term of this agreement has terminated in any manner, such holding over shall be deemed merely…