Spoon-Shacket Co. v. County of Oakland

The chancellor found:

“Although plaintiff must be charged with constructive knowledge of the existence and amount of the 1956 assessment, it did not receive a tax statement from the new city in that year and, hence, did not have actual knowledge of the excessive assessment until April, 1957, when it attempted to pay the tax on one of the lots. It then offered to pay the tax to the *169comity treasurer under protest but that offer was refused. Obviously and it is conceded, the plaintiff neither appeared before the board of review nor made prior inquiry at the city offices in regard to the…