Alpha Therapeutic Corp. v. County of Los Angeles

HANSON (Thaxton), J. —

In this opinion we will refer to appellant Alpha Therapeutic Corporation as the plaintiff, and to the respondents (a county and several cities) as defendants.

The plaintiff's first amended complaint for refund of property taxes alleged five causes of action against one or more of the defendants, as listed below. The first cause of action asked for a refund of 1979-1980 property taxes from the County of Los Angeles and the City of Los Angeles. The second asked for a refund of 1980-1981 property taxes from the County of Los Angeles and from the cities of Los Angeles and South Pasadena. The third asked for a refund of 1981-1982 property taxes from the County of Los Angeles, and from the cities of Los Angeles, Compton, and South Pasadena. The fourth asked for a refund of 1982-1983 property taxes from the County of Los Angeles, and from the cities of Los Angeles, Compton, and Industry. The fifth cause of action asked for a refund of 1983-1984 property taxes from the County of Los Angeles, and from the cities of Los Angeles, Long Beach, Compton, and Industry.

The defendants answered by denying the allegations, and moved for judgment on the pleadings,…