On the TV comedy “30 Rock,” the chief executive of new NBC Universal owner Comcast Corp. – called “Kabletown” on the show – is satirized as a feel-good manager who likes to say that “it doesn’t count as a hug unless it goes on for 10 seconds.”

That’s a turnaround from the money-grubbing way previous owner General Electric Co. was depicted.

But if a tax dispute with Los Angeles County is any signal, the real Comcast, which bought a controlling stake in NBC Universal last year, is quite willing to play hardball when it comes to dollars.

NBC Universal hit the county with a lawsuit last month demanding $150,000 in property tax refunds for its Universal City property, which includes Universal Studios and CityWalk.

The fight is over a technicality on taxes paid on two parcels in 2005, but underlying the dispute is NBC Universal’s contention that the county assessed the studio and entertainment complex too highly at nearly $1.1 billion.

Court documents indicate that NBC Universal was able to lower that valuation to $972 million and secure refunds on other Universal City parcels from 2003 to 2008. (GE, which still holds a minority stake in NBC Universal, also is named as a plaintiff in the suit.) The lawsuit contends the company didn’t get all the money it is owed.

Despite the lower valuation, the property remains one of the 10 most valuable in the county, according to an analysis for the Business Journal by Diamond Bar’s HdL Cos. Properties.

A NBC Universal spokeswoman declined to comment.

A spokesman at the Los Angeles County Assessor’s Office declined to comment.