Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2018

Property Tax Annotations

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Annotation 630.0005

630.0005 Electronic Data Equipment. The California Supreme Court held in Crocker National Bank v. City and County of San Francisco, 49 Cal.3d 881, that general purpose electronic data processing equipment are personalty and do not constitute fixtures, even when placed in a building planned and constructed as a data processing center with safety, security, cooling, power, and fire suppression systems designed into the building. This opinion continues the judicial trend of rejecting a broad definition of fixtures and restricting it to items which become permanent additions to real estate.

The proper classification of this kind of property presents a mixed question of fact and law that must receive the independent review of the court. The more usual substantial evidence test for reviewing assessors' or assessment appeals boards' actions is inapplicable. LTA 1/29/1990 (No. 90/07).