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SHUWA INVESTMENTS CORP. v. COUNTY OF LOS ANGELES

Docket No. B056571.

1 Cal.App.4th 1635 (1991)

2 Cal. Rptr.2d 783

SHUWA INVESTMENTS CORPORATION, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES, Defendant and Respondent.

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

December 24, 1991.

Attorney(s) appearing for the Case

COUNSEL

O'Melveny & Myers, Frederick A. Richman, Thomas M. McCoy, Marcy Jo Mandel, Kindel & Anderson, Carlos Solis and Gary W. Maeder for Plaintiff and Appellant.

De Witt W. Clinton, County Counsel, Dennis M. Devitt and Albert Ramseyer, Deputy County Counsel, Nossaman, Guthner, Knox & Elliott, Alvin S. Kaufer and Jean F. Spitzer for Defendant and Respondent.

OPINION

JOHNSON, J.

Appellant, Shuwa Investments Corporation (Shuwa), appeals from a summary judgment in favor of defendant and respondent County of Los Angeles (County), denying its claim for partial refund of property taxes. The ultimate issue in this appeal is whether Shuwa's acquisition of the ARCO Plaza office building complex in downtown Los Angeles resulted in a 50 percent "change of ownership" as Shuwa contends, or in a 100...

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