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Taxation
Property Taxes
Tax Refund

Time Warner Cable Inc., a Delaware corporation, Time Warner Cable Enterprises LLC, a Delaware limited liability company, as successor in interest to Time Warner Cable LLC, CAC Exchange I, LLC, CAC Exchange, II LLC, C-Native Exchange I, LLC, Time Warner Entertainment Company LP, and Time Warner NY Cable LLC; Time Warner Entertainment-Advance/Newhous

Published: Aug. 29, 2015 | Result Date: Jul. 23, 2015 | Filing Date: Jan. 1, 1900 |

Case number: BC528475 Bench Decision –  Plaintiffs

Court

L.A. Superior Central


Attorneys

Plaintiff

Douglas A. Amo
(Schmid & Voiles)

Carley Roberts

Timothy Gustafson
(Eversheds Sutherland (US) LLP)

Paul M. Gordon


Defendant

Albert R. Ramseyer

John F. Krattli
(Office of the County Counsel)


Facts

Time Warner Cable Inc. and several of its affiliated companies sued the County of Los Angeles and John Noguez, as Assessor of the County of Los Angeles in connection with a property tax dispute.

Contentions

PLAINTIFFS' CONTENTIONS:
Plaintiff acquired 77 cable franchises from a third party in 2006, which defendants then reassessed. Defendants allegedly valued plaintiff's interests erroneously and illegally. After paying the taxes due, plaintiff filed this instant lawsuit seeking a tax refund. Plaintiff alleged that there was insufficient evidence to support the assessor's valuation.

DEFENDANTS' CONTENTIONS:
Defendants denied the allegations and asserted various affirmative defenses.

Damages

Time Warner sought $10 million in tax refund.

Result

Ultimately, the court concluded that the county had improperly assessed Time Warner's right to use county streets and improperly counted its revenues, and vacated certain of defendant's findings. In addition, because Time Warner did not prevail on all issues, it declined to award attorney fees to Time Warner.

Other Information

FILING DATE: Nov. 25, 2013.


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