South Bay Expressway, L.P. v. County of San Diego (In Re South Bay Expressway, L.P.)

MEMORANDUM DECISION ON MOTION FOR JUDGMENT ON THE PLEADINGS

LOUISE DE CARL ADLER, Bankruptcy Judge.

I

INTRODUCTION

South Bay Expressway, L.P. and California Transportation Ventures, Inc. (collectively “Debtor”) filed this adversary proceeding against the County of San Diego (“County”), seeking recovery of almost $14 million in property taxes paid to the County between 2007-2010 and ordering the County to assess no further taxes on its property. 1 The Debtor’s property is a possessory leasehold interest in a California Streets and Highways Code § 143 2 privately-financed transportation…