926 NORTH ARDMORE AVE., LLC v. COUNTY OF LOS ANGELES

No. S222329.

3 Cal.5th 319 (2017)

926 NORTH ARDMORE AVENUE, LLC, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES, Defendant and Respondent.

Supreme Court of California.

June 29, 2017.


Attorney(s) appearing for the Case

FisherBroyles, Goodson Wachtel and Petrulis, Lemoine Skinner III ; Gibson, Dunn & Crutcher, Daniel M. Kolkey , Julian W. Poon , Lauren M. Blas and Martie P. Kutscher for Plaintiff and Appellant.

Pillsbury Winthrop Shaw Pittman, Kevin M. Fong , Jeffrey M. Vesely , Kerne H.O. Matsubara for Council on State Taxation as Amicus Curiae on behalf of Plaintiff and Appellant.

Law Office of Peter Michaels and Peter Michaels for California Alliance of Taxpayer Advocates as Amicus Curiae on behalf of Plaintiff and Appellant.

Arent Fox, Stephen G. Larson and Steven A. Haskins for California Society of Certified Public Accountants as Amicus Curiae on behalf of Plaintiff and Appellant.

Ajalat, Polley, Ayoob & Matarese, Richard J. Ayoob , Christopher J. Matarese and Gregory R. Broege for Institute for Professionals in Taxation as Amicus Curiae on behalf of Plaintiff and Appellant.

Greenberg Traurig, C. Stephen Davis , Cris K. O'Neall and Andrew W. Bodeau for California Taxpayers Association as Amicus Curiae on behalf of Plaintiff and Appellant.

June Babiracki Barlow, Neil Kalin and Jenny Li for California Association of REALTORS as Amicus Curiae on behalf of Plaintiff and Appellant.

John F. Krattli , County Counsel, Mary C. Wickham , Interim County Counsel, and Albert Ramseyer , Principal Deputy County Counsel, for Defendant and Respondent.

Michael N. Feuer , City Attorney (Los Angeles), Beverly Cook , Assistant City Attorney, and Daniel M. Whitley , Deputy City Attorney, for City of Los Angeles as Amicus Curiae on behalf of Defendant and Respondent.

Arthur J. Wylene , County Counsel (Tehama), for County of Tehama and Jennifer A. Vise, Tehama County Clerk-Recorder, as Amici Curiae on behalf of Defendant and Respondent.

Donna R. Ziegler , County Counsel (Alameda), and Farand C. Kan , Deputy County Counsel, for County of Alameda as Amicus Curiae on behalf of Defendant and Respondent.

Daniel C. Cederborg , County Counsel (Fresno), and Jane T. Smith , Deputy County Counsel, for County of Fresno as Amicus Curiae on behalf of Defendant and Respondent.

Theresa A. Goldner , County Counsel (Kern), and Jerri S. Bradley , Deputy County Counsel, for County of Kern and Jon Lifquist, Kern County Assessor-Recorder, as Amici Curiae on behalf of Defendant and Respondent.

Marshall S. Rudolph , County Counsel (Mono), and John-Carl Vallejo , Deputy County Counsel, for County of Mono as Amicus Curiae on behalf of Defendant and Respondent.

Charles J. McKee , County Counsel (Monterey), and Jerrold A. Malkin , Deputy County Counsel, for County of Monterey and Stephen L. Vagnini, Monterey County Assessor-Clerk-Recorder, as Amici Curiae on behalf of Defendant and Respondent.

Matthew W. Granger , County Counsel (San Benito), and Barbara J. Thompson , Deputy County Counsel, for County of San Benito and Joe Paul Gonzalez, San Benito County Clerk, Auditor & Recorder, as Amici Curiae on behalf of Defendant and Respondent.

Gregory P. Priamos , County Counsel (Riverside), and Kristine Bell-Valdez , Deputy County Counsel, for County of Riverside and Peter Aldana, Riverside County Assessor, as Amici Curiae on behalf of Defendant and Respondent.

Michael Ghizzoni , County Counsel (Santa Barbara), and Marie A. LaSala , Deputy County Counsel, for County of Santa Barbara and Joseph E. Holland, Santa Barbara County Assessor, as Amici Curiae on behalf of Defendant and Respondent.

Brian Wirtz , County Counsel (Placer), for County of Placer and Jim McCauley, Placer County Clerk-Recorder-Registrar, as Amici Curiae on behalf of Defendant and Respondent.

Thomas E. Montgomery , County Counsel (San Diego), and Walter de Lorrell III , Deputy County Counsel, for County of San Diego and Ernest J. Dronenburg, Jr., County of San Diego Assessor/Recorder/County Clerk, as Amici Curiae on behalf of Defendant and Respondent.

John C. Beiers , County Counsel (San Mateo), and Rebecca M. Archer , Deputy County Counsel, for County of San Mateo as Amicus Curiae on behalf of Defendant and Respondent.

John P. Doering , County Counsel (Stanislaus), and Deirdre McGrath , Deputy County Counsel, for County of Stanislaus as Amicus Curiae on behalf of Defendant and Respondent.

Minh C. Tran , County Counsel (Napa), and Susan Altman , Deputy County Counsel, for County of Napa and John Tuteur, Napa County Assessor-Recorder-County Clerk, as Amici Curiae on behalf of Defendant and Respondent.

Bruce Goldstein , County Counsel (Sonoma), and Linda Schiltgen , Deputy County Counsel, for County of Sonoma and William F. Rousseau, Sonoma County Clerk-Recorder-Assessor, as Amici Curiae on behalf of Defendant and Respondent.


OPINION

Here we consider whether the County of Los Angeles can impose a documentary transfer tax on a written instrument that transfers beneficial ownership of real property from one person to two others. We hold that the tax may be imposed if the document reflects a sale: that is, an actual transfer of legal beneficial...

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