Legal Opinion

El Tejon Cattle Co. v. County of San Diego

California Court of Appeal

Decided July 10, 1967No. Civ. 8516PublishedCited by 9 opinions

1Opinion of the CourtWhelan, J.

Plaintiff brought an action for refund of personal property taxes for 1964-1965 paid under protest.

The complaint alleged that a petition was filed with the Board of Equalization on July 14, 1964 and Avas denied, of which petition a copy was attached to the complaint. That petition alleged: “. . . that the Appraiser through mathematical error or inadvertence has assessed to Petitioner property not owned by Petitioner, the exact nature of Avhich Petitioner does not know, but upon information and belief alleges to be in excess of $60,000.00.’’

In its claim for refund, plaintiff stated: “That the…

2Cases cited32 opinions

  1. Forster Shipbuilding Co. v. County of Los AngelesCalifornia Supreme Court · 1960
  2. Parr-Richmond Industrial Corp. v. BoydCalifornia Supreme Court · 1954
  3. Verdugo Ca&209on Water Co. v. VerdugoCalifornia Supreme Court · 1908
  4. Security-First National Bank v. County of Los AngelesCalifornia Supreme Court · 1950
  5. Simms v. County of Los AngelesCalifornia Supreme Court · 1950

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3Cited by9 opinions

  1. Stenocord Corp. v. City & County of San FranciscoCalifornia Supreme Court · 1970
  2. Westinghouse Electric Corp. v. County of Los AngelesCalifornia Court of Appeal · 1974
  3. Williams & Fickett v. Cnty. of FresnoCalifornia Supreme Court · 2017
  4. State v. Obexer & Son, Inc.Nevada Supreme Court · 1983
  5. County of San Diego v. StilesCalifornia Court of Appeal · 1968

4 more not listed; retrieve them via the Exa API.

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