City of Pasadena v. County of Los Angeles

In two actions to recover taxes paid under protest by plaintiff city to defendant county, one for the fiscal year 1945-46, the other for the fiscal year 1946-47, defendant’s demurrers were overruled, and it failing to answer, judgments for plaintiff were entered.

The controversy involves the application of the constitutional provision reading: “All property in the state except as otherwise in this Constitution provided, not exempt under the laws of the United States, shall be taxed in proportion to its value, to be ascertained as provided by law, or as hereinafter provided . . . provided, that…