Sierra Investment Corp. v. County of Sacramento

Appellant corporation instituted this action against the respondents in the Superior Court of Sacramento County to recover the county taxes it allegedly paid by mistake on a parcel of real property which it did not own. The respondents filed general and special demurrers to appellant’s first amended complaint which were sustained by the trial court with leave to amend. Appellant, however, elected to rest on its complaint; and after it failed to amend, respondents’ motion for dismissal of the complaint was granted by the trial court. Appellant appeals from the judgment of dismissal.

Since…