NORTHROP GRUMMAN CORP. v. COUNTY OF L.A.

No. B172863.

36 Cal.Rptr.3d 71 (2005)

134 Cal.App.4th 424

NORTHROP GRUMMAN CORPORATION, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES, Defendant and Appellant.

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

November 28, 2005.


Attorney(s) appearing for the Case

Raymond G. Fortner, Jr., County Counsel, Albert Ramseyer, Principal Deputy County Counsel, for Defendant and Appellant.

Bewley, Lassleben & Miller, Jeffrey S. Baird, Joseph A. Vinatieri, Kevin P. Duthoy, Jason C. DeMille, Whittier, for Plaintiff and Appellant.


BOREN, P.J.

The County of Los Angeles assessed ad valorem property taxes on personal property allocated by a military defense contractor to the performance of its fixed-price contracts with the United States government. The progress payment clause of the federal contracts states that title to property allocable or chargeable to the contracts vests in the federal government. The County interprets this to mean that the...

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