Auerbach v. County of Los Angeles Assessment Appeals Bd. No. 5 (2003) 2003 WL 21457040 (unpublished) (Appellate Court adopted taxpayer's argument that the Assessment Appeals Board has discretion under Property Tax Rule 305 to allow amendment of applications for changed assessment)
County of Los Angeles v. Southern California Edison (2003) 112 Cal.App.4th 1108 (Appellate Court upheld favorable Superior Court decision valuing power plants and confirmed that intangible assets were properly excluded from documentary transfer tax assessment)
Auerbach v. Assessment Appeals Bd. No. 1 for County of Los Angeles (2006) 39 Cal. 4th 153 (Supreme Court held that tenant-owned improvements were subject to reassessment if lessor of underlying land transfers their interest so long as the remaining term of the ground lease is less than 35 years)
AES Alamitos, LLC v. County of Los Angeles (2006) 2006 WL 1216795 (unpublished) (Appellate Court agreed with taxpayer that prior valuation by Superior Court was binding on County for property tax purposes and ordered assessments to be substantially reduced)