Hunt-Wesson Foods, Inc. v. County of Alameda

Opinion

KONGSGAARD, J. *

This is an appeal from a judgment of the superior court which reviewed and reversed a decision of the Alameda County Assessment Appeals Board which in turn had denied the plaintiff taxpayer a reduction in its 1967 property tax assessment. Plaintiff protested the assessment but paid the tax and filed suit to recover the taxes paid under protest pursuant to section 5103 et seq. of the Revenue and Taxation Code. The superior court in reviewing the proceedings before the Alameda County Assessment Appeals Board independently weighed the evidence and rendered a money judgment…