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  5. 207 Cal.App.2d 621 (1962)
 

PAJARO VALLEY BANK v. COUNTY OF SANTA CRUZ

Docket Nos. 20266, 20267, 20268, 20269.

207 Cal.App.2d 621 (1962)

24 Cal. Rptr. 639

PAJARO VALLEY BANK, Plaintiff and Respondent, v. COUNTY OF SANTA CRUZ, Defendant and Appellant. BANK OF AMERICA NATIONAL TRUST AND SAVINGS ASSOCIATION, Plaintiff and Respondent, v. COUNTY OF SANTA CRUZ, Defendant and Appellant. MERCHANTS NATIONAL REALTY CORPORATION, Plaintiff and Respondent, v. COUNTY OF SANTA CRUZ, Defendant and Appellant. THE FARMERS AND MERCHANTS NATIONAL BANK OF SANTA CRUZ, Plaintiff and Respondent, v. COUNTY OF SANTA CRUZ, Defendant and Appellant. (Consolidated Cases.)

Court of Appeals of California, First District, Division Three.

September 13, 1962.

Attorney(s) appearing for the Case

William H. Card, County Counsel, John A. Waner and John S. Sandbrook, Assistant County Counsel, for Defendant and Appellant.

Stanley Mosk, Attorney General, Dan Kaufmann, Assistant Attorney General, Ernest P. Goodman and John J. Klee, Jr., Deputy Attorneys General, Harold W. Kennedy, County Counsel (Los Angeles), John D. Cahill and A.R. Early, Deputy County Counsel, as Amici Curiae on behalf of Defendant and Appellant.

Landels, Weigel & Ripley, Landels, Ripley, Gregory & Diamond, Edward D. Landels and George H. Koster for Plaintiffs and Respondents.

DEVINE, J.

Four cases have been consolidated, in three of which banks are respondents, and in the fourth, a realty-owning corporation; and in all four cases the County of Santa Cruz is appellant. Respondents are plaintiffs in actions to recover taxes paid under protest. The question is whether certain safe-deposit boxes and their metal containers are taxable real property, as fixtures, or personal property and nontaxable, as the trial court found them to be.

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