Metropolitan Stevedore Co. v. County of Los Angeles

This is an appeal from the judgment in five consolidated actions brought to recover property taxes which had been based upon the assessment of plaintiff’s possessory interest in a pier in Long Beach Harbor for the years 1965 through 1969.

The complaints filed for the years 1965, 1966 and 1967 originally stated a claim based upon the allegation that plaintiff did not own or possess any taxable property in the county. The complaint to recover 1968 taxes filed on February 5, 1969, alleged an additional ground that assessments had not been made against persons similarly situated and therefore the assessment against plaintiff was a denial of equal protection. On January 9, 1970, the complaints in the first three actions were amended to include the allegation that assessments had not been made against persons similarly situated. The complaint to recover 1969 taxes, filed January 21, 1970, was similar to the complaint to recover 1968 taxes.

At the trial (which commenced November 5, 1970) plaintiff conceded for the purpose of these cases that its interest was a taxable possessory interest. Further, plaintiff made no attack upon the value given to this property by the assessor.…