Korean Air Lines Co. v. County of Los Angeles

INTRODUCTION

Defendant County of Los Angeles appeals from a judgment awarding plaintiff Korean Air Lines Co., Ltd., the reftind of certain property taxes and a postjudgment attorney’s fees order. We reverse.

FACTUAL AND PROCEDURAL BACKGROUND

During property tax years 1999, 2000 and 2001 (subject tax years), plaintiff Korean Air Lines was an international air carrier which transported passengers by airplane between cities located in Asia, Europe, the Middle East and Oceania, and various cities in North America, including Los Angeles.

Plaintiff entered into a written lease with the City of Los Angeles (the City), the owner of Los Angeles International Airport (LAX), for space in the Tom Bradley International Terminal (Terminal). The lease consisted of three spaces; space exclusive to plaintiff for ticket counter, ticket office areas, and other areas, referred to as the “leased premises”; “joint-use space,” consisting of the departure lounge area, baggage service area, baggage claim area, security interline area, joint-use security sky cap offices and other areas which were also used by other airlines; and the federal inspection service area (FIS area) including customs…