Griffith v. County of Los Angeles

NUTTER, J. pro tem. *

This action was brought by seven owners of shopping centers in Los Angeles County to recover real estate taxes paid under protest. The cases involve questions concerning the methods of proving discrimination or unfair assessments of taxpayer’s real property with particular problems directed to methods of proof of the ratio prevailing within the county of assessed valuation to market valuation for the tax year in question. It was the contention of respondents that the 1962-1963 tax assessment of their real property was excessive and that when they presented their protests…