Los Angeles Dodgers, Inc. v. County of Los Angeles

—These are consolidated appeals from judgments in two separate actions brought by Los Angeles Dodgers (referred to hereinafter as “Dodgers”) for recovery of ad valorem property taxes paid under protest. The taxable years involved are 1963-1964 (No. 31779) and 1964-1965 (No. 31785). The subject property represents the land in the Chavez Ravine area conveyed by the City of Los Angeles to the Dodgers in 1959 (see City of Los Angeles v. Superior Court, 51 Cal.2d 423 [ 333 P.2d 745 ]) for the erection of a baseball park, since known as Dodger Stadium, and includes the playing field and the surrounding parking area. Excluded from consideration on these appeals is a recreational parcel, likewise conveyed by the city to the Dodgers, for which recovery of taxes paid was also sought but upon a different theory than here invoked. (See Los Angeles Dodgers, Inc. v. County of Los Angeles, 256 Cal.App.2d 918 [ 64 Cal.Rptr. 465 ].)

The matter was submitted for decision upon the administrative records of the two equalization hearings. In due course, and contrary to the contentions of the Dodgers below;, the trial court found that there was “substantial competent evidence [before the local…