Pacific Home v. County of Los Angeles

This is a companion case to Pacific Home v. County of Los Angeles, ante, p. 844 [264 P.2d 539], Plaintiff sought here to recover taxes paid under protest for the tax year 1949-1950. The record presents the added consideration of an amendment of plaintiff’s articles of incorporation as related to the requirement of irrevocable dedication. (Rev. & Tax. Code, § 214, subd. [6].) The trial court ultimately ruled against plaintiff and entered judgment for defendants; and from such judgment, plaintiff appeals.

In 1948 and prior to the first Monday of March, 1949 (the tax-lien date), plaintiff’s…