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California Courts of Appeal

May 30, 2017

State universities largely exempt from city taxes, court rules

A state appellate court has ruled in a split decision that cities do not have the right to tax state entities under most circumstances.

By Joshua Sebold
Daily Journal Staff Writer

A state appellate court has ruled in a split decision that cities do not have the right to tax state entities under most circumstances.

The dispute resulted from San Francisco's attempt to impose municipal taxes on state-funded colleges for parking spaces they own within the city limits. Many of the parking structures are legally considered to be on state-owned property,...

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