WHELAN, J.
Plaintiff brought an action for refund of personal property taxes for 1964-1965 paid under protest.
The complaint alleged that a petition was filed with the Board of Equalization on July 14, 1964 and was denied, of which petition a copy was attached to the complaint. That petition alleged: "... that the Appraiser through mathematical error or inadvertence has assessed to Petitioner property not owned by Petitioner, the exact nature of which Petitioner...
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