C.H.B. Foods, Inc. v. County of Los Angeles

This is an appeal from the trial court’s dismissal of appellant’s case for failure to exhaust its administrative remedies before the assessment appeals board (Board). Appellant contends that the Board lacked jurisdiction to determine whether the assessor had improperly placed certain of appellant’s personal property on the unsecured tax roll and that the court therefore erred in dismissing the case. We affirm the judgment.

Background

Appellant is the holder of a possessory interest in harbor lands owned by the City of Los Angeles. In assessing appellant’s property for the tax year 1978-1979, the county assessor placed the appellant’s land and improvements on the secured tax roll and its trade fixtures and personal property on the unsecured tax roll. At appellant’s request, the assessor cancelled the unsecured tax bill and placed the trade fixtures on the secured roll. For the tax year in question, the assessor refused, however, to transfer appellant’s personal property to the secured roll. The tax rate on unsecured property was considerably higher than that for secured property.

In 1983, appellant filed a complaint for refund of unsecured property taxes, without first…