LILLIE, J.
The County of Ventura sued Channel Islands State Bank to recover $60.14 in property taxes and penalties levied on its sign and night depository assessed to it for the fiscal year 1963-64. Defendant appeals from judgment for plaintiff.
In January 1963, pursuant to the terms of a five-year lease defendant moved into the ground floor of a building located in the City of Ventura. These quarters were designed and constructed in 1925 for banking business...
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