Associated Oil Co. v. County of Orange

The plaintiff, as the owner of an oil and gas leasehold interest in certain real property in the County of Orange, brought this action to recover an overpayment of taxes for the fiscal year 1928-29, on its mineral rights under the lease. In April, 1928, the plaintiff furnished to the county assessor, at his request, a sworn statement of its real and personal property including a statement of its production of oil from the real property covered by this lease for the preceding year. This statement of production was to be used by the assessor for the purpose of determining the assessed value of…