Morse Signal Devices of California, Inc. v. County of Los Angeles

Opinion

ARABIAN, J.-

Introduction

Plaintiff and appellant, Morse Signal Devices of California (Morse), appeals from that portion of a trial court judgment which held that it is not entitled to a refund of certain ad valorem 1 property taxes paid under protest to defendant and respondent, the County of Los Angeles (County). We affirm the judgment of the trial court. 2

Facts

Morse is engaged in the business of selling, installing, monitoring and servicing burglar alarm systems. The systems are of various types and include both central alarm systems, which are monitored by Morse through signals…