Web Service Co. v. County of Los Angeles

This is an appeal from a judgment which, in effect, sustained a determination by the Los Angeles County Board of Equalization that appellants-taxpayers were not entitled to a reduction of 1961 property tax assessments upon certain washers and dryers.

Appellants brought the action by virtue of the provisions of section 5138, Revenue and Taxation Code. They sought to recover taxes based on the disputed assessments which had been paid under protest. Also the charge was made that the board was guilty of express fraud. The judgment in the superior court sustained the board’s decision, found that…