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OLIVE LANE INDUSTRIAL PARK, LLC v. COUNTY OF SAN DIEGO

No. D063337.

227 Cal.App.4th 1480 (2014)

174 Cal. Rptr. 3d 577

OLIVE LANE INDUSTRIAL PARK, LLC, et al., Plaintiffs and Appellants, v. COUNTY OF SAN DIEGO, Defendant and Respondent.

Court of Appeals of California, Fourth District, Division One.

July 18, 2014.

Attorney(s) appearing for the Case

Law Offices of Andre Vanier, Andre Vanier ; Kassouni Law and Timothy V. Kassouni for Plaintiffs and Appellants.

Thomas E. Montgomery , County Counsel, and Walter J. DeLorrell III , Deputy County Counsel, for Defendant and Respondent.

OPINION

HALLER, J. —

Olive Lane Industrial Park, LLC (Olive Lane), owned real property that was taken by eminent domain. Within four years after the eminent domain order, Olive Lane acquired another parcel of property.1 About five and one-half years after the eminent domain order, for purposes of calculating property taxes on its new property, Olive Lane filed a request with the San Diego County (County) tax...

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