Lord v. County of Marin

The taxpayer here appeals from a summary judgment in favor of the County of Marin and the City of Sausalito, denying the appellant’s request for the refund of taxes paid under protest. Appellant argues that the trial court erred in granting a summary judgment and that the instant case is distinguishable from Alberts v. Board of Supervisors, 193 Cal.App.2d 225 [14 Cal.Rptr. 72].

The facts are not in dispute. Appellant is the owner of three parcels of real property located in Marin County, each of these being located in an elementary school district, which was reappraised at full cash value in…