City of Los Angeles v. County of Mono

THE COURT.

Plaintiffs (hereinafter referred to as the “city”) brought two actions to recover taxes paid under protest to defendant (hereinafter referred to as the “county”). Before paying the taxes, the city made appropriate application to the State Board of Equalization for relief from the assessments, but the board denied any relief. One of the actions was to recover taxes paid on two hydroelectric generating plants and appurtenant works on the Owens River, a transmission line, and a dam on Rush Creek; the other to recover alleged excessive and discriminatory taxes on approximately 20,000…