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IN RE SOUTH BAY EXPRESSWAY, L.P.

Bankruptcy No. 10-04516-A11. Adversary No. 10-90497-A11.

455 B.R. 732 (2011)

In re SOUTH BAY EXPRESSWAY, L.P. and California Transportation Ventures, Inc., Debtors. South Bay Expressway, L.P. and California Transportation Ventures, Inc., Plaintiffs, v. County of San Diego, Defendants.

United States Bankruptcy Court, S.D. California.

June 27, 2011.

Attorney(s) appearing for the Case

Robert Pilmer, Kirkland & Ellis LLP, Los Angeles, CA, for Plaintiffs.

Walter J. De Lorrell, III, Office of County Counsel, San Diego, CA, for Defendants.

MEMORANDUM DECISION ON MOTION FOR JUDGMENT ON THE PLEADINGS

LOUISE DE CARL ADLER, Bankruptcy Judge.

I.

INTRODUCTION

South Bay Expressway, L.P. and California Transportation Ventures, Inc. (collectively "Debtor") filed this adversary proceeding against the County of San Diego ("County"), seeking recovery of almost $14 million in property taxes paid to the County between 2007-2010 and ordering the County to assess no further taxes on its...

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