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T-Mobile, Others File Suit for Calif. Property Tax Refunds as Private Utilities

Los Angeles County calculated, levied and collected property taxes from T-Mobile West, Sprint Spectrum and CenturyLink in a way that violates the California Constitution, alleged a Friday complaint (docket 23ST-cv-18506) in Los Angeles County Superior Court. Property assessed by the…

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State Board of Equalization under the California Constitution is deemed “state-assessed property,” said the complaint; claimants are privately held utilities whose property value is assessed by the BOE Jan. 1 of each year. The average rate in L.A. County was 1.169% in 2021, but the county levied a property tax of 1.197% on claimants’ state-assessed property that year and 1.193% in 2022, in violation of the constitution, it said. Claimants request partial refunds for T-Mobile of $163,429 for 2021 and $140,587 for 2022; $36,941 for Sprint in 2021 and $6,385 in 2022; and $32,938 for CenturyLink in 2021 and $30,548 in 2022, plus interest.