Atlantic Richfield Co. v. County of Los Angeles

Opinion

LUI, J.

Summary of the Case

Respondent oil companies brought an action in the Superior Court of Los Angeles County seeking to recover property taxes paid-under protest. This matter was before Division One of this court in Atlantic Richfield Co. v. County of Los Angeles (1977) 68 Cal.App.3d 105 [137 Cal.Rptr. 84] (ARCO II). Division One reversed the trial court’s determination that Revenue and Taxation Code sections 107.2 and 107.3 1 were unconstitutional. Upon remand to the trial court, the sole issue tried and determined was whether sections 107.2 and 107.3 were applicable to the…