RAR2 Villa Marina Center CA SPE, Inc. v. County of L.A.

Filed 5/23/23

CERTIFIED FOR PUBLICATION

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

SECOND APPELLATE DISTRICT

DIVISION SEVEN

RAR2 VILLA MARINA B315898

CENTER CA SPE, INC. et al., (Los Angeles County Super. Plaintiffs and Appellants, Ct. No. 20STCV21214)

v.

COUNTY OF LOS ANGELES,

Defendant and Respondent.

APPEAL from a judgment of the Superior Court of Los Angeles County, Patricia D. Nieto and Kristin S. Escalante, Judges. Affirmed. Greenberg Traurig, Ruben Sislyan, and Cris K. O’Neall for Plaintiffs and Appellants. Dawyn Harrison, County Counsel, Peter Bollinger, Assistant County Counsel, and Drew M. Taylor, Deputy County Counsel, for Defendant and Respondent. _________________ This appeal provides a cautionary tale of how a property owner’s challenge to a county assessor’s valuation of the owner’s property can result in the assessor recommending—and an appeals board adopting after a hearing—a valuation higher than the initial valuation. Unfair as this may seem, the assessor and the appeals board have a duty to the property owner and the taxpayers to correctly assess the value of property. As long as the assessor provides notice to the property…