Legal Opinion
Empire Properties v. County of Los Angeles
California Court of Appeal
Decided April 17, 1996No. B095651PublishedCited by 18 opinions
1Opinion of the Court
Opinion
JOHNSON, J.
Taxpayer brought suit to seek a refund of property taxes. It claimed the property was exempt from reassessment under Revenue and Taxation Code section 63.1 as the transfer was between a parent and his children. The trial court found for the taxpayer.
The County of Los Angeles (County) appeals from the judgment and asserts numerous bases why the judgment is erroneous as a matter of law. It claims a “change of ownership” in the real property occurred at the father’s death in 1987 and this event triggered the three-year statute of limitations for claiming a parent/child…
2Cases cited6 opinions
- Shuwa Investments Corp. v. County of Los AngelesCalifornia Court of Appeal · 1991
- Dreyer's Grand Ice Cream, Inc. v. County of AlamedaCalifornia Court of Appeal · 1986
- Penner v. County of Santa BarbaraCalifornia Court of Appeal · 1995
- Allen v. Sutter County Board of EqualizationCalifornia Court of Appeal · 1983
- Pueblos Del Rio South v. City of San DiegoCalifornia Court of Appeal · 1989
1 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Steinhart v. County of Los AngelesCalifornia Supreme Court · 2010
- Etcheverry v. Tri-Ag Serv., Inc.California Supreme Court · 2000
- Burton v. Ulrich (In Re Schmitt)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1997
- Hambrick v. Healthcare Partners Medical Group, Inc.California Court of Appeal · 2015
- In re the Estate of BernardCourt of Appeals of Washington · 2014
13 more not listed; retrieve them via the Exa API.