DE LUZ HOMES, INC. v. COUNTY OF SAN DIEGO

Docket Nos. L.A. 23564, 23656.

45 Cal.2d 546 (1955)

290 P.2d 544

DE LUZ HOMES, INC. (a Corporation), Respondent, v. COUNTY OF SAN DIEGO, Appellant. DE LUZ HOMES, INC. (a Corporation), Respondent, v. COUNTY OF SAN DIEGO, Appellant. WIRE MOUNTAIN HOMES, INC. NO. 1 (a Corporation), Respondent, v. COUNTY OF SAN DIEGO, Appellant. WIRE MOUNTAIN HOMES, INC. NO. 2 (a Corporation), Respondent, v. COUNTY OF SAN DIEGO, Appellant.

Supreme Court of California. In Bank.

November 25, 1955.


Attorney(s) appearing for the Case

James Don Keller, District Attorney and County Counsel, Carroll H. Smith, Deputy County Counsel, Edmund G. Brown, Attorney General, E.G. Benard and James E. Sabine, Deputy Attorneys General, for Appellant.

Joel E. Ogle, County Counsel (Orange County), George F. Holden and Stephen K. Tamura, Deputy County Counsel, as Amici Curiae on behalf of Appellant.

Holbrook, Tarr, Carter & O'Neill, W. Sumner Holbrook, Jr., Francis H. O'Neill, Alexander W. Rutan, Robert A. Oakes and Oakes & Horton for Respondents.

Horton & Foote, Joseph K. Horton, Rex A. McKittrick, Lawler, Felix & Hall, Riley & Hall, Latham & Watkins, Dana Latham, Samuel J. Nunn, Charles P. Lester, Overton, Lyman, Prince & Vermille, Eugene Overton, Allard, Shelton & O'Connor, Irl D. Brett, Hodge L. Dolle, Head, Jacobs, Corfman & Jacobs, Hill, Farrer & Burrill, Paul, Hastings & Janofsky, S.V.O. Prichard, Gibson, Dunn & Crutcher, Herbert F. Sturdy and Frank L. Mallory as Amici Curiae on behalf of Respondents.


TRAYNOR, J.

Actions to recover taxes, levied against possessory interests in tax exempt land and improvements and paid under protest, were brought against the county of San Diego (Rev. & Tax. Code, §§ 5103, 5138) in 1953 by De Luz Homes and in 1954 by De Luz Homes, Wire Mountain Homes Number 1 and Wire Mountain Homes Number 2. The county appeals from judgments in favor of plaintiffs and from orders remanding the proceedings to the county board of equalization...

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