McClelland v. Board of Supervisors

Petitioner is the owner of a 44-unit apartment house located in the city of Los Angeles. In July, 1946, the Board of Supervisors of Los Angeles County, sitting as a board of equalization, after a hearing denied applications made to it by petitioner and by approximately 700 other owners of multiple-dwelling properties in that county for the reduction of the assessment valuations of their various properties. (See Rev. & Tax. Code, §§ 1601-1615.) Thereafter petitioner, “on behalf of herself and all other taxpayers of the county of Los Angeles ... of the same class and similarly situated,”…