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Tax,
Government,
California Supreme Court

Aug. 29, 2025

California Supreme Court upholds higher tax valuation for LA hotel

A divided state high court ruled that occupancy tax payments and "key money" must be included in the assessed value of the JW Marriott and Ritz-Carlton L.A. Live, siding with Los Angeles County.

The California Supreme Court on Thursday sided with Los Angeles County, ruling that occupancy tax payments and other revenue should be included in a downtown Los Angeles hotel's assessed value.

The dispute concerns what the assessed value should be for the JW Marriott and Ritz-Carlton L.A. Live Hotel, located next to the Los Angeles Convention Center.

The hotel's owner, Olympic and Georgia Partners LLC, cited a 12-year-old state Supreme Court opinion to support i...

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