Sacramento Municipal Utility District v. County of El Dorado
California Court of Appeal
1Opinion of the Court
Opinion
THE COURT.
In May 1965, appellant utility district filed a complaint in the Superior Court of Plumas County against respondent, County of El Dorado, to recover taxes assessed by the county and paid by the district under protest. The action was brought pursuant to Revenue and Taxation Code section 5138. At issue was the assessment for the tax year 1964-65, which appellant contended was void because (1) it was imposed upon tax exempt property, (2) was discriminatory, and (3) was indefinite. It further alleged that an application had been filed with the State Board of Equalization, and…
2Cases cited7 opinions
- Simms v. County of Los AngelesCalifornia Supreme Court · 1950
- City & County of San Francisco v. County of San MateoCalifornia Supreme Court · 1941
- City of Los Angeles v. County of MonoCalifornia Supreme Court · 1959
- Alpaugh Irrigation District v. County of KernCalifornia Court of Appeal · 1952
- Carpenter v. Pacific Coast Ins. Assn.California Supreme Court · 1937
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3Cited by4 opinions
- Hunt-Wesson Foods, Inc. v. County of AlamedaCalifornia Court of Appeal · 1974
- Georgia-Pacific Corp. v. County of ButteCalifornia Court of Appeal · 1974
- Metropolitan Stevedore Co. v. County of Los AngelesCalifornia Court of Appeal · 1972
- City of Anaheim v. County of San DiegoCalifornia Court of Appeal · 1987