Michael Slattery

Of Counsel

ABOUT

Michael Slattery specializes in property tax disputes and bankruptcy law. He represents counties in property tax disputes in the Superior Courts and Courts of Appeal. Most of Michael’s practice is the representation of California counties in property tax disputes in the trial courts and the Courts of Appeal.

In the past five years he has represented the County of Los Angeles in more than 40 property tax disputes in Superior Court, the Court of Appeals, the California Supreme Court and before the Los Angeles County Assessment Appeals Boards. This work has resulted in published opinions in Jet Suite, Inc. v. County of Los Angeles (2017) 16 Cal.App.5th 10, Next Century Associates v. County of Los Angeles (2018) 29 Cal.App.5th 713, Prang v. Los Angeles County Assessment Appeals Board No. 2. (2020) 54 Cal.App.5th 1, Prang v. Amen (2020) 58 Cal. App.5th 246, review granted [together with my colleague Thomas Kelch), Chinese Theatres LLC v. County of Los Angeles (2021) 59 Cal.App.5th 484, LA Live Properties LLC v. County of Los Angeles (2021) 61 Cal.App.5th 363 and Olympic and Georgia Partners LLC v. County of Los Angeles (2023) 90 Cal.App.5th 100 (petition for review pending). Michael has also represented other California counties in property tax disputes.

Michael’s pending significant matters include disputes over the assessment of a 1,001-room hotel complex and a 7,000-seat live entertainment venue (Microsoft Theater) at the LA Live entertainment district and the assessment of the film and television production equipment owned by Paramount Pictures.

Michael was also a Deputy City Attorney at the San Francisco City Attorney’s Office. During his tenure, Michael represented the Assessor in disputed assessments of the Bank of America Building, One Market Plaza, the Giants baseball stadium, the Ferry Building and the Mirant Potrero power plant property tax disputes. He also wrote local tax legislation for the City.

Michael also advises municipalities in bankruptcy disputes. He and his colleague Thomas Kelch represented an ad hoc committee of 17 California counties in a PG&E bankruptcy case.

PUBLICATIONS AND PRESENTATIONS

Treatise

FIRREA Receivership and Conservatorship Law (Clark Boardman Callaghan, 1992, 2d ed. 1993, 3d ed. 1994, 4th ed. 1995)
Real Property Issues in Bankruptcy, co-authored with Thomas G. Kelch (Clark Boardman Callaghan 1995).

Journal Articles

“Update on California Finance Lenders Law,” with Andrew Noble, State Bar of California, Business Law News, Annual Review 2017.
“In Further Defense of the ‘Rushmore Approach’ to Account For Intangible Property in Real Property Assessments,” California Real Property Law Journal V. 37 No. 3/California Tax Lawyer V. 28, No. 2 (California Lawyers Association 2019).

Chapters

“Breakdown of the Bargain,” Chapter 10 of Sales And Leases in California Commercial Law Practice,” (California Continuing Education of the Bar).
“Conflicts Between the Special Rights and Powers of the Banking Regulators and the Bankruptcy Trustee,” co-authored with Mary Santandrea, published as a chapter of B. Dunaway and D. Dunaway, FIRREA: Law and Practice (Clark Boardman Callaghan 1992) and as a chapter of B. Dunaway, The Law of Distressed Real Estate (Clark Boardman Callaghan 1993).

Teaching/Continuing Legal Education Programs

California County Counsels Association conference presentations:
- Tax Sales Tax
- Treatment of state and local of tax claims after 2005 bankruptcy legislation
- Escape and Supplemental Assessments
- Taxation of Intangible Property
- Treatment of Municipalities’ Retirement Obligations in Chapter 9 Bankruptcy
- Taxation of Embedded Software
“PG&E Bankruptcy: Updates and Conflicting Policy Goals”, with Thomas Kelch, (2019) [Northern California County Counsel’s Association]
Panelist, September 2012 meeting of Financial Institutions Committee, a subsection of the Business Law Section of the California State Bar; topic was assertion of FDIC Special Powers under Loss Sharing Agreements
Panelist 2012 “Raising the Bar on Bankruptcy” training program (spoke on Chapter 9 municipal bankruptcy), United States Bankruptcy Court for the Central District of California, June 2012.
Program coordinator and panelist, December 2015 meeting of Financial Institutions Committee “Community Reinvestment Act: Overview and Practical Suggestions for Good Grades,” with Francisco Lopez.
Panelist, State Bar of California Business Law Section July 2017 webinar “Recent California Appellate Cases that Affect Real Estate Secured Lenders,” with Monique Jewett-Brewster