Shubat v. Sutter County Assessment Appeals Board No. 1

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that franchise rights, customer lists, and the right to do business are intangible assets that have value apart from the possessory interests and are exempt from property taxation
• \Intangible values ... that cannot be separately taxed as property may be reflected in the valuation of taxable property.\ (alteration in original) (internal quotation marks omitted)
• \[IIntangibles such as going concern value or franchise rights relate to the business being conducted on the real property. They relate to the real property only in their connection with the business using it.\

Source: CourtListener parenthetical corpus (CC0).