American Airlines, Inc. v. County of Los Angeles

Opinion

LILLIE, J.

In two actions, consolidated for trial, 10 airline companies sought refund of property taxes paid on their respective leasehold interests at Los Angeles International Airport (LAX). The principal point of contention, and the only matter considered by the trial court, is whether the Los Angeles County Assessor could properly assess the possessory interests of the airlines upon the “reasonably anticipated term of possession” of the leased property as provided in State Board of Equalization rule 23 (Cal. Admin. Code, tit. 18, rule 23), 1 instead of on the basis of the remaining…