GLENDALE v. COUNTY OF LOS ANGELES
The County of Los Angeles (County) appeals from the grant of summary judgment to EHP Glendale, LLC and Eagle Hospitality Properties Trust, Inc. (Eagle), on Eagle's action for a property tax refund. The County contends the trial court erred in ruling as a matter of law that the Los Angeles County Assessor (assessor) and the Los Angeles County Assessment Appeals Board (Board) used the wrong methodology in appraising the Glendale Hilton Hotel (hotel or property) after its purchase by Eagle. In turn, Eagle cross-appeals from the trial court order denying its motion for attorney fees.
We hold that the trial court erred in granting a summary judgment on an incomplete record, and, in any case, the record establishes there are triable issues of material fact. For the reasons explained below, the judgment must be reversed and the case remanded for trial.
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