Collins Electrical Co. v. County of Shasta

Opinion

WHITE, J. *

Plaintiff appeals from the judgment in favor of defendant, denying plaintiff the return of taxes paid under protest.'

Plaintiff contends (1) the property sought to be taxed herein is an improvement to real property which must be taxed to the owner of the real property; (2) the Shasta Dam Area Public Utility District, not plaintiff, is the owner of said property; and (3) if it had a taxable interest in personal property, that interest would merely be the right to receive income or a solvent credit.

Facts

The parties stipulated to the following facts: * 1

Plaintiff is a…