The Second Court of Appeals addressed whether compressors physically located in Wise County could be removed from its appraisal rolls under the DHEI statutory scheme, largely affirming the appraisal district’s authority but reversing on one duplicate-taxed unit.
The Fourth Department unanimously affirmed that Heritage Christian Services established exclusive charitable use of its Webster property under RPTL 420-a for tax years 2017–2023, holding that the school district’s unsupported opposition failed to raise a triable issue of fact.
The Fourth Department reversed the sua sponte dismissal of Syracuse University’s tax-assessment challenge, holding that RPTL 525(2)(a) is not jurisdictional and cannot be invoked after a municipality expressly waives it, and granted the University a full RPTL 420-a educational-use exemption on summary judgment.
Fourth District holds that a property company’s declaratory relief claim challenging tax assessments arose from the county assessor’s protected speech and petitioning under the anti-SLAPP statute, reversing the trial court’s denial of the county’s motion to strike.
California Court of Appeal reverses summary judgment for the Franchise Tax Board, holding that a Texas-based radiologist working remotely as a sole proprietor for one California company is not a ‘unitary business’ under regulation 17951-4(c).
Second District (on rehearing) holds Santa Barbara’s modernized video users’ tax applies to internet video streaming services like Hulu, Disney+, and ESPN+, and rejects challenges under the federal Internet Tax Freedom Act, the First Amendment, and California Constitution Article XIII C.