Ambassador Hotel Corp. v. Los Angeles County

By this action the plaintiff sought to recover the sum of $9,084.87, alleged excess in taxes paid the County of Los Angeles for the years 1922, 1923, and 1924. Judgment was entered for the defendant after the defendant’s demurrer to the second amended complaint had been sustained. From this judgment the plaintiff appeals.

The complaint alleges that the plaintiff is the lessee and in possession of certain real property situate in the County of Los Angeles known as and called the Alexandria Hotel property. A description of the property is set forth in the complaint, showing that the hotel is so erected as to leave certain light-wells or open spaces to give light and air to the rooms contained in said building. That the light spaces referred to have walls on only three sides. It is then set forth that for the purposes of determining the assessable value of said property, the assessor of the County of Los Angeles adopted the method of computing the cubic contents of the building erected upon the real property possessed by the plaintiff. That in so doing the assessor included all the light and air courts existing between the extra walls of the building, and figured the same as though…