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STEINHART v. COUNTY OF LOS ANGELES

No. B190957.

66 Cal.Rptr.3d 458 (2007)

155 Cal.App.4th 1082

Lorraine STEINHART, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES, Defendant and Respondent.

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

September 28, 2007.

Attorney(s) appearing for the Case

Terran T. Steinhart, Los Angeles, for Plaintiff and Appellant.

Stephen H. Bennett in pro. per.; Trevor A. Grimm, Los Angeles, Jonathan M. Coupal and Timothy A. Bittle, Sacramento, for Howard Jarvis Taxpayers Association as Amicus Curiae on behalf of Plaintiff and Appellant.

Raymond G. Fortner, Jr., County Counsel (Los Angeles), Richard Girgado, Deputy County Counsel, for Defendant and Respondent.

Edmund G. Brown, Jr. Attorney General, David S. Chaney, Chief Assistant Attorney General, Paul D. Gifford, Assistant Attorney General, Gordon Burns, Deputy State Solicitor General, and William L. Carter, Deputy Attorney General, for California State Board of Equalization as Amicus Curiae on behalf of Defendant and Respondent.

Richard E. Winnie, County Counsel (Alameda), Claude R. Kolm, Deputy County Counsel; Robert A. Ryan, Jr., County Counsel (Sacramento), Thomas R. Parker, Deputy County Counsel, for California State Association of Counties and the California Assessor's Association as Amicus Curiae.

Michael V. Strong, in pro. per., as Amicus Curiae.

KLEIN, P.J.

Plaintiff and appellant Lorraine Steinhart (Steinhart) appeals a judgment of dismissal following the sustaining without leave of a demurrer interposed by defendant and respondent County of Los Angeles (the County) to Steinhart's original complaint.

In this action for refund of real estate taxes paid, the essential issue presented is whether Steinhart's acquisition of a life estate in real property...

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