Crown Castle Sues Santa Clara County for $113,367 in Tax Refunds It Was Denied

Crown Castle filed suit against Santa Clara County to contest the county’s denial of Crown Castle’s administrative property tax refund claim for the 2018-2019 tax year, said its complaint (docket 24CV430967), filed Feb 12 and posted Feb. 13 in Santa Clara County Superior Court. It seeks a “declaration of rights” that the county’s use of “disparate” tax rates under two sections of the California code violated Article XIII, Section 19 of the state Constitution. It also seeks recovery of the tax refund it was denied in the amount of $113,367, plus interest, attorneys’ fees and court costs.