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FAIRFIELD GARDENS v. COUNTY OF SOLANO

Docket No. Sac. 6568.

45 Cal.2d 575 (1955)

290 P.2d 562

FAIRFIELD GARDENS, INC. (a Corporation), Appellant, v. COUNTY OF SOLANO, Respondent.

Supreme Court of California. In Bank.

November 25, 1955.

Attorney(s) appearing for the Case

Holbrook, Tarr, Carter & O'Neill, W. Sumner Holbrook, Jr., and Francis H. O'Neill for Appellant.

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 Appellant.

Kenneth I. Jones, County Counsel, James M. Shumway, Assistant County Counsel, Felix S. Wahrhaftig, Edmund G. Brown, Attorney General, E.G. Benard and James E. Sabine, Assistant Attorneys General, for Respondent.

TRAYNOR, J.

Fairfield Gardens, Inc., a California corporation, hereinafter called Fairfield, brought an action against the county of Solano to recover taxes paid under protest that were levied against its possessory interest in tax exempt land and improvements. (Rev. & Tax. Code, § 5138.) It appeals from a judgment that it recover nothing and that defendant recover costs.

Fairfield constructed two housing projects containing 980 dwelling units on...

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