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EHP GLENDALE, LLC v. COUNTY OF LOS ANGELES

No. B244494.

219 Cal.App.4th 1015 (2013)

162 Cal. Rptr. 3d 347

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

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

September 18, 2013.

Attorney(s) appearing for the Case

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

Sutherland Asbill & Brennan and Douglas Mo for American Seniors Housing Association as Amicus Curiae on behalf of Plaintiffs and Appellants.

John F. Krattli , County Counsel, and Albert Ramseyer , Deputy County Counsel, for Defendant and Respondent.

Kamala D. Harris , Attorney General, Paul D. Gifford , Assistant Attorney General, Felix E. Leatherwood , W. Dean Freeman and Marta L. Smith , Deputy Attorneys General, for the California State Board of Equalization as Amicus Curiae.

OPINION

FLIER, J. —

For a second time, we are asked to review an action for a property tax refund filed by appellants EHP Glendale, LLC, and Eagle Hospitality Properties Trust, Inc. (Eagle), against the County of Los Angeles (County). Eagle challenges the property tax assessment for the Glendale Hilton Hotel (hotel or property) by the Los Angeles County Assessor (assessor) following Eagle's purchase in 2005, an assessment confirmed by...

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