County of Riverside v. Palm-Ramon Development Co.

In these nine eases, consolidated for trial and appeal, defendant taxpayers appeal from judgments for plaintiff county in actions brought for the collection of property taxes for the tax year 1961-1962 on possessory interests in certain tax-exempt land and the improvements thereon. The sole issue is whether the method of assessment followed by the county assessor and approved by the county board of equalization was correct and permissible under applicable law, and particularly under the principles set forth and the views expressed by this court in De Luz Homes, Inc. v. County of San Diego…