Mercy Housing California, XIX v. County of Los Angeles CA2/2

Filed 5/23/16 Mercy Housing California, XIX v. County of Los Angeles CA2/2 NOT TO BE PUBLISHED IN THE OFFICIAL REPORTS California Rules of Court, rule 8.1115(a), prohibits courts and parties from citing or relying on opinions not certified for publication or ordered published, except as specified by rule 8.1115(b). This opinion has not been certified for publication or ordered published for purposes of rule 8.1115.

IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA

SECOND APPELLATE DISTRICT

DIVISION TWO

MERCY HOUSING CALIFORNIA, XIX, B258541

Plaintiff and Appellant, (Los Angeles County Super. Ct. Nos. BC482081, BC516004) v.

COUNTY OF LOS ANGELES,

Defendant and Appellant.

APPEALS from a judgment of the Superior Court of Los Angeles County. Mel Red Recana, Judge. Dismissed.

Mark J. Saladino, County Counsel, Mary C. Wickham, Interim County Counsel, Albert Ramseyer, Principal Deputy County Counsel for Defendant and Appellant.

Manatt, Phelps & Phillips, Carl L. Grumer, Joanna S. McCallum for Plaintiff and Appellant.

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A landowner and its lessee sued the County of Los Angeles for a property tax refund. The County prevailed. After judgment, the landowner—a tax exempt public benefit corporation—filed a tax exemption claim. The trial court, in lieu of granting a new trial, vacated the judgment and reopened the case to consider the newly filed exemption claim, pursuant to Code of Civil Procedure section 662.1 The order is not appealable. We dismiss the appeal and cross-appeal for lack of jurisdiction. FACTS2 Dignity Health (Dignity), a California nonprofit public benefit corporation, operates a hospital on South Grand Avenue in Los Angeles. Dignity is exempt from federal and state taxation. Mercy Housing (Mercy) operates a low-income housing project near Dignity’s hospital. Mercy is a limited partnership, managed by a California nonprofit public benefit corporation that is exempt from taxation. Mercy leases land owned by Dignity. Upon the land, Mercy has constructed a parking structure (the Structure). Within the Structure, Mercy allots 62 parking spaces for its housing project tenants; it licenses the remaining 112 parking spaces to Dignity. The 75-year lease and licensing agreements were signed in 2003. No money is exchanged: Mercy pays Dignity $2.26 million for the land lease, and Dignity pays Mercy $2.26 million for the parking spaces. All revenue derived from the use of the 112 parking spaces belongs exclusively to Dignity. Mercy requested a property tax exemption for the entire Structure. The County granted an exemption for the 62 spaces used by low-income tenants, but denied an