Machavia, Inc. v. County of Los Angeles

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Machavia filed suit against the County for a refund of property taxes on two aircraft. The Court of Appeal affirmed the trial court's grant of summary judgment for defendants, holding that Machavia had failed to exhaust its administrative remedies prior to filing suit. The court rejected Machavia's contention that it did exhaust its administrative remedies by filing appeals with the Assessment Appeals Board; no exception to the exhaustion requirement applied in Machavia's case; and Machavia failed to show that equitable estoppel should bar the County from asserting Machavia's failure to exhaust administrative remedies as a defense. View "Machavia, Inc. v. County of Los Angeles" on Justia Law