926 North Ardmore Ave., LLC v. County of L.A.

Filed 9/22/

CERTIFIED FOR PUBLICATION

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

SECOND APPELLATE DISTRICT

DIVISION SEVEN

926 NORTH ARDMORE AVENUE, LLC, B248536

Plaintiff and Appellant, (Los Angeles County Super. Ct. No. BC476670) v.

COUNTY OF LOS ANGELES,

Defendant and Respondent.

APPEAL from a judgment of the Superior Court of Los Angeles County, Rita Miller, Judge. Affirmed. Goodson Wachtel and Petrulis and Lemoine Skinner III, for Plaintiff and Appellant. John F. Krattli, County Counsel and Albert Ramseyer, Principal Deputy County Counsel, for Defendant and Respondent.

__________________________ BA Realty, LLLP1 owned 926 North Ardmore Avenue LLC (Ardmore), a single member entity established to hold and manage an apartment building. In 2008, the owners of BA Realty sold approximately 90% of their partnership interests, 45% to each of two trusts. Following the sale, the County of Los Angeles Registrar-Recorder sent a notice demanding that Ardmore pay a documentary transfer tax (see Revenue and Taxation Code, §§ 11911 et seq.) based on the value of the apartment building. The notice asserted that the cumulative sale of more…