County of Monterey v. Madolora

Is a strawberry plant a vine? That is the question presented in these consolidated eases.

One action is by the county to collect taxes levied upon strawberry plants, and the other is by taxpayers to recover like taxes paid under protest. Judgment was in favor of both groups of taxpayers, and the county appeals.

Land and the improvements thereon are to be separately assessed for taxation (Cal. Const., art. XIII, §2). Under constitutional authorization (art. XIII, §13), the Legislature has defined “improvements” as including “fruit, nut bearing, or ornamental trees and vines ...” (Rev. & Tax.…