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CALIFORNIA STATE TEACHERS' RETIREMENT SYSTEM v. COUNTY OF LOS ANGELES

No. B225245.

216 Cal.App.4th 41 (2013)

156 Cal. Rptr. 3d 545

CALIFORNIA STATE TEACHERS' RETIREMENT SYSTEM, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES, Defendant and Respondent.

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

May 7, 2013.

Attorney(s) appearing for the Case

Moore & Associates and Kevin J. Moore for Plaintiff and Appellant.

Pillsbury Winthrop Shaw Pittman and Craig A. Becker for California Public Employees' Retirement System as Amicus Curiae on behalf of Plaintiff and Appellant.

Randy Ferris , Robert W. Lambert , Kiren Kaur Chohan and Crystal Ying Yu for California State Board of Equalization as Amicus Curiae on behalf of Plaintiff and Appellant.

Andrea Sheridan Ordin and John F. Krattli , County Counsel, and Albert Ramseyer , Principal Deputy County Counsel, for Defendant and Respondent.

OPINION

KLEIN, P. J.

Plaintiff and appellant California State Teachers' Retirement System (STRS), a public entity, appeals a judgment following a grant of summary judgment in favor of defendant and respondent County of Los Angeles (the County) on a complaint for refund of property taxes.

STRS is authorized to invest in real estate. Because STRS is a unit of state government, property it owns is exempt from property taxation. (Cal. Const., art. XIII...

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