County of Los Angeles v. Raytheon Co.

Opinion

PERLUSS, P. J.

The County of Los Angeles (County) appeals from the judgment entered in this property tax refund action, contending the trial court erred in ruling Raytheon Company and the DirecTV Group, Inc., successors in interest to Hughes Aircraft Company (Hughes), have standing to seek a refund of property tax levied in the tax year 1991-1992 on parcels occupied by Hughes under long-term leases that require Hughes to pay the real property taxes. The County also contends the refund action is time-barred notwithstanding the parties’ written stipulation to waive any limitations defense…