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NEXT CENTURY ASSOCIATES, LLC v. COUNTY OF LOS ANGELES

No. B284092.

29 Cal.App.5th 713 (2018)

NEXT CENTURY ASSOCIATES, LLC, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES, Defendant and Respondent.

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

As modified November 14, 2018.

Attorney(s) appearing for the Case

Moore & Associates, Kevin J. Moore and Debby S. Doitch for Plaintiff and Appellant.

Lamb & Kawakami, Michael K. Slattery , Shane W. Tseng ; Mary C. Wickham , County Counsel, and Richard Girgado , Deputy County Counsel, for Defendant and Respondent.

OPINION

Appellant Next Century Associates, LLC (Next Century),1 seeks a property tax refund for the 2009-2010 tax year. It purchased the Century Plaza Hotel, and the real property on which it is located, in mid-2008, for $366.5 million. As of January 1, 2009, the property's corrected enrolled...

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