Metropolitan Culinary Services, Inc. v. County of Los Angeles

— This appeal involves reassessment of possessory interest taxes. The paramount issue presented is: When the base year value of property (for possessory interest) has been overassessed, for how many years may a taxpayer receive a refund for taxes previously paid under the faulty assessment?

Facts and Procedural History

Metropolitan Culinary Services, Inc. (MCS) appeals from a judgment entered in favor of respondent County of Los Angeles (the County) following the grant of a motion for summary judgment. We therefore review the record and determine this appeal in accordance with the customary rules of appellate review for a summary judgment. In sum, we will determine de novo whether, under Code of Civil Procedure section 437c, the County proved that it was entitled to summary judgment as a matter of law. (Brantley v. Pisaro (1996) 42 Cal.App.4th 1591, 1594-1602 [ 50 Cal.Rptr.2d 431 ]; AARTS Productions, Inc. v. Crocker National Bank (1986) 179 Cal.App.3d 1061, 1064-1065 [ 225 Cal.Rptr. 203 ].)

The basic facts are not in dispute. In October of 1992, MCS became the food and nonalcoholic beverage concessionaire at the Burbank airport. The County levied a possessory interest…