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EHP GLENDALE HILTON, LLC v. COUNTY OF LOS ANGELES

No. B217036.

193 Cal.App.4th 262 (2011)

EHP GLENDALE HILTON, LLC, et al., Plaintiffs and Appellants, v. COUNTY OF LOS ANGELES, Defendant and Appellant.

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

February 7, 2011.

Attorney(s) appearing for the Case

Cahill Davis & O'Neall, Cris K. O'Neall , C. Stephen Davis , John D. Cahill , Kenneth A. Franklin and Andrew W. Bodeau for Plaintiffs and Appellants.

Reed Smith , Marty Dakessian , Wendy S. Albers and John R. Messenger for the California Taxpayers' Association as Amicus Curiae on behalf of Plaintiffs and Appellants.

Andrea Sheridan Ordin , County Counsel, and Albert Ramseyer , Deputy County Counsel, for Defendant and Appellant.

Jennifer B. Henning for the California State Association of Counties as Amicus Curiae on behalf of Defendant and Appellant.

OPINION

FLIER, J. —

The County of Los Angeles (County) appeals from the grant of summary judgment to EHP Glendale Hilton, LLC, and Eagle Hospitality Properties Trust, Inc. (Eagle), on Eagle's action for a property tax refund. The County contends the trial court erred in ruling as a matter of law that the Los Angeles County Assessor (assessor) and the Los Angeles County Assessment Appeals Board (Board) used the wrong methodology in appraising...

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