Lucas v. County of Monterey
California Court of Appeal
1Opinion of the Court
Opinion
CHRISTIAN, J.
Grover W. Lucas appeals from a judgment which denied recovery of taxes paid under protest pursuant to the provisions of section 5136 of the Revenue and Taxation Code.
The following is a summary of the trial court’s findings:
A. Lucas (hereinafter appellant) was taxed $10.64 by the County of Monterey for a possessory interest in berth B-20 in the Moss Landing Harbor District for the fiscal year 1972-1973. Appellant paid the taxes plus a penalty of $.63 for a total of $11.27 under protest.
B. Appellant has been assigned to berth B-20 since May 11, 1971, and has paid his…
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