Nature of Proceedings: Demurrer TENTATIVE RULING: For the reasons set forth herein, the general and special demurrers of defendant County of Santa Barbara are overruled. Defendant shall file and serve its answer to the complaint on or before October 31, 2019. Background: As alleged in the complaint: Plaintiff XHR Santa Barbara, LLC, (XHR) is the owner of real property located at 27 West Carrillo Street, Santa Barbara, where XHR operates a hotel business known, among other names, as the “Kimpton Canary Santa Barbara.” (Complaint, ¶ 2.) Collectively the real property, personal property, and intangible rights and assets are referred to herein as the “Hotel Assets.” XHR purchased the Hotel Assets on July 22, 2015, for $80 million. (Complaint, ¶ 5.) The purchase of the Hotel Assets included an assignment to XHR of a management agreement from Kimpton Hotel & Restaurant Group LLC, and other intangible rights and assets. (Complaint, ¶ 6.) Pursuant to section 2 of article XIII A of the Cali