Forest Lawn Co. v. City Council

This case involves the validity of proceedings of the City Council of West Covina pursuant to the Annexation of Uninhabited Territory Act of 1939 (Gov. Code, § 35300 et seq.). We hold that in determining whether the “owners of one-half of the value of the territory proposed to be annexed” have protested the annexation, the above statute requires an apportionment of the value of a single piece of land, part of which lies inside, and part outside, of the area of annexation. We hold also that the county assessor, rather than the city council, should determine such apportionment. Finally, we do…