ELK HILLS POWER, LLC v. BOARD OF EQUALIZATION

No. D056943.

195 Cal.App.4th 285 (2011)

ELK HILLS POWER, LLC, Plaintiff and Appellant, v. BOARD OF EQUALIZATION et al., Defendants and Respondents.

Court of Appeals of California, Fourth District, Division One.

May 10, 2011.


Attorney(s) appearing for the Case

Law Offices of Peter Michaels, Peter W. Michaels ; Mooney, Wright & Moore and Paul J. Mooney for Plaintiff and Appellant.

Edmund G. Brown, Jr. , and Kamala D. Harris , Attorneys General, Felix E. Leatherwood , Leslie Branman Smith and Tim Nader , Deputy Attorneys General, for Defendant and Respondent California State Board of Equalization.

Theresa A. Goldner , County Counsel, and Jerri S. Bradley , Deputy County Counsel, for Defendant and Respondent County of Kern.


OPINION

HUFFMAN, Acting P. J.

This action for refund of property taxes and for declaratory relief was brought by an owner-operator of an independent electric powerplant, plaintiff and appellant Elk Hills Power, LLC (Elk Hills), against defendant California's Board of Equalization (the Board), and the County of Kern (the County) (where the plant is located), for taxes paid from 2004 to 2008. As a state assessee, Elk Hills sued defendants...

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