Rohr Aircraft Corp. v. County of San Diego

Plaintiff, Rohr Aircraft Corporation, sought to recover property taxes paid to the defendants County of San Diego and City of Chula Vista under allegedly illegal assessments. Prom a judgment denying a refund, plaintiff appeals.

During the years for which recovery is sought, plaintiff occupied the land in question under a lease obligating it to pay “all taxes, assessments and similar charges . . . upon the leased premises.” Plaintiff’s lessors were the “Reconstruction Finance Corporation . . . and the United States of America, both acting by and through the General Services Administrator.”…