Orpheum Circuit, Inc. v. County of Los Angeles

This action was brought under the provisions of section 3804 of the Political Code to recover certain alleged excess taxes paid by plaintiff in the years 1927, 1928 and 1929 on certain real property located in the city of Los Angeles. From a judgment in favor of defendant, plaintiff appeals.

Said section 3804 reads in part as follows: “Any taxes, . . . heretofore or hereafter paid upon an assessment in excess of the actual cash value of the property so assessed by reason of a clerical error of the assessor as to the excess in such cases, . . . may, by order of the board of supervisors, be…