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CHINESE THEATRES, LLC v. COUNTY OF LOS ANGELES

No. B302708.

59 Cal.App.5th 484 (2020)

273 Cal. Rptr. 3d 640

CHINESE THEATRES, LLC, Plaintiff and Respondent, v. COUNTY OF LOS ANGELES, Defendant and Appellant.

Court of Appeals of California, Second District, Division Three.

December 8, 2020.

Attorney(s) appearing for the Case

Nicole Davis Tinkham and Alima Starr Coleman , Assistant County Counsel, Richard Girgado , Drew M. Taylor and Thomas R. Parker , Deputy County Counsel; Lamb and Kawakami, Michael K. Slattery and Thomas G. Kelch for Defendant and Appellant.

Thomas E. Montgomery , County Counsel (San Diego), and Walter J. De Lorrell III , Deputy County Counsel (San Diego), for California State Association of Counties as Amicus Curiae on behalf of Defendant and Appellant.

Greenberg Traurig, C. Stephen Davis and Colin W. Fraser for Plaintiff and Respondent.

OPINION

INTRODUCTION

This appeal arises out of a property tax refund action brought by plaintiff Chinese Theatres, LLC (Chinese Theatres or company), against defendant County of Los Angeles (County). After remanding this matter to the Los Angeles County Assessment Appeals Board (Board) to reduce the...

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