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HARMONY GOLD U.S.A., INC. v. COUNTY OF LOS ANGELES

No. B284436.

31 Cal.App.5th 820 (2019)

HARMONY GOLD U.S.A., INC., Plaintiff and Appellant, v. COUNTY OF LOS ANGELES et al., Defendants and Respondents.

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

January 3, 2019.

Attorney(s) appearing for the Case

Law Offices of Robert A. Pool and Robert A. Pool for Plaintiff and Appellant.

Mary C. Wickham , County Counsel, and Sangkee Peter Lee , Deputy County Counsel, for Defendants and Respondents.

OPINION

This appeal requires us to consider two Revenue and Taxation Code1 sections that address a real property's "base-year value" (base value), a core metric for assessing property taxes in California. Specifically, we must consider the interplay between section 51.5, subdivision...

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