Legal Opinion
Metropolitan Culinary Services, Inc. v. County of Los Angeles
California Court of Appeal
Decided February 25, 1998No. B110862PublishedCited by 13 opinions
1Opinion of the Court
Opinion
NOTT, J.
— This appeal involves reassessment of possessory interest taxes. The paramount issue presented is: When the base year value of property (for possessory interest) has been overassessed, for how many years may a taxpayer receive a refund for taxes previously paid under the faulty assessment?
Facts and Procedural History
Metropolitan Culinary Services, Inc. (MCS) appeals from a judgment entered in favor of respondent County of Los Angeles (the County) following the grant of a motion for summary judgment. We therefore review the record and determine this appeal in accordance with…
2Cases cited10 opinions
- AARTS Productions, Inc. v. Crocker National BankCalifornia Court of Appeal · 1986
- Brantley v. PisaroCalifornia Court of Appeal · 1996
- Stenocord Corp. v. City & County of San FranciscoCalifornia Supreme Court · 1970
- Sea World, Inc. v. County of San DiegoCalifornia Court of Appeal · 1994
- Sunrise Retirement Villa v. DearCalifornia Court of Appeal · 1997
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3Cited by13 opinions
- Helene Curtis, Inc. v. Assessment Appeals BoardCalifornia Court of Appeal · 1999
- Kuperman v. San Diego County Assessment Appeals Bd. No. 1California Court of Appeal · 2006
- County of Orange v. BezaireCalifornia Court of Appeal · 2004
- Ellis v. County of CalaverasCalifornia Court of Appeal · 2016
- El Dorado Palm Springs, Ltd. v. Riverside County Board of SupervisorsCalifornia Court of Appeal · 2002
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