Cargill of California, Inc. v. County of Yolo

Opinion

JANES, J.

Defendants appeal from a judgment that they refund to plaintiff, with interest thereon, the sum of $8,369.56 paid by plaintiff under protest as a personal property tax on 13,072,720 pounds of sun-cured alfalfa pellets owned and stored by plaintiff at its leased storage facility at the Port of Sacramento on the lien date, March 6, 1967.

Construing the evidence most favorably to respondent (Daum Development Corp. v. Yuba Plaza, Inc. (1970) 11 Cal.App.3d 65, 75 [89 Cal.Rptr. 458]), the record shows: Between August 1966 and the end of that year, plaintiff entered into sales…