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LA LIVE PROPERTIES, LLC v. COUNTY OF LOS ANGELES

No. B298278.

61 Cal.App.5th 363 (2021)

LA LIVE PROPERTIES, LLC, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES, Defendant and Respondent.

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

As modified March 17, 2021.

Attorney(s) appearing for the Case

Ajalat, Polley, Ayoob & Matarese, Richard J. Ayoob , Christopher J. Matarese , Gregory R. Broege and Andrew W. Bodeau for Plaintiff and Appellant.

Lamb and Kawakami, Thomas G. Kelch , Michael K. Slattery ; Mary C. Wickham , County Counsel, Peter M. Bollinger , Assistant County Counsel, Richard Girgado and Justin Y. Kim , Deputy County Counsel, for Defendant and Respondent.

OPINION

This is a tax refund action brought by appellant LA Live Properties, LLC (LA Live), against respondent County of Los Angeles (County). In 2012, the County levied "escape assessments"—that is, "retroactive [tax] assessment[s] for years in which property was either not assessed or underassessed" (Williams...

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