California Supreme Court Grants Review of North Ardmore Case
On January 14, 2015, the California Supreme Court granted review of 926 North Ardmore Avenue LLC v. County of Los Angeles (2014) 229 Cal. App. 4th 1335 ("North Ardmore").
As we noted in our blog of November 2014, in North Ardmore, Los Angeles County imposed a new documentary transfer tax (DTT) by retroactively reinterpreting the law to permit the imposition of the tax on certain legal entity transfers. In upholding the tax, the Court of Appeals failed to consider that the California Constitution prohibits the imposition of new taxes without the requisite legislative or electoral vote. In response to the erroneous decision in North Ardmore, which upholds an unconstitutional tax, Bewley, Lassleben & Miller, LLP submitted an amicus curiae requesting the California Supreme Court to order depublication of the decision. Simply, North Ardmore is bad law, and, in order to prevent other local governments from attempting to circumvent the state Constitution, the decision must be depublished or, better yet, overturned. See BLM's request for depublication in our November 2014 blog or in pdf version at Bewley Lassleben & Miller - Request for Depublication of North Ardmore Decision.