926 North Ardmore Ave., LLC v. County of L.A.
Annotate this CaseArdmore paid a county demand notice for a documentary transfer tax and then filed a tax refund action, contending that Revenue and Taxation Code section 11911 does not authorize a documentary transfer tax based on the change in ownership of a legal entity that owns the legal entity that holds title to realty. The court affirmed the trial court's entry of judgment for the county, concluding that section 11911 permits a documentary transfer tax when a transfer of interest in a legal entity results in a "change of ownership" within the meaning of Revenue and Taxation Code section 64, subdivision (c) or (d). Therefore, the county was permitted to impose a transfer tax.
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