Central Valley Equipment Co. v. State of Cal.

Plaintiff appeals from an adverse judgment entered after sustaining demurrers to its complaint without leave to amend. The property involved, 10 vacant and unimproved lots in the city and county of San Francisco, was deeded by the tax collector to the State of California in 1935 for delinquent and unpaid city and county taxes levied and assessed in 1929. Plaintiff alleged that it is the owner, that the lots were not properly described on the assessment roll and that the assessments were excessive and discriminatory. By demurrer defendants set up that the cause of action was barred by sections…