Westinghouse Electric Corp. v. County of Los Angeles

Opinion

THOMPSON, J.

In these 16 consolidated actions, we consider the right of appellants, taxpayers, to recover ad valorem personal property taxes paid without first pursuing their administrative remedies before the county board of equalization to reduce their assessments. We conclude that the facts 1 which govern our action do not excuse appellants from their duty to exhaust administrative remedies; We accordingly affirm the trial court’s judgments for respondents.

Without first seeking administrative review before the county board of equalization, appellants filed their lawsuits to recover…