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ATLANTIC OIL CO. v. COUNTY OF LOS ANGELES

Docket Nos. L.A. 29534, 29535.

69 Cal.2d 585 (1968)

446 P.2d 1006

72 Cal. Rptr. 886

ATLANTIC OIL COMPANY et al., Plaintiffs and Appellants, v. COUNTY OF LOS ANGELES et al., Defendants and Appellants. HUMBLE OIL & REFINING COMPANY et al., Plaintiffs and Appellants, v. CITY OF LONG BEACH, Defendant and Appellant. (Consolidated Cases.) HAMMIL OIL CORPORATION et al., Plaintiffs and Appellants, v. COUNTY OF ORANGE et al., Defendants and Respondents.

Supreme Court of California. In Bank.

November 18, 1968.

Attorney(s) appearing for the Case

Hanna & Morton, Harold C. Morton, John H. Blake and Edward S. Renwick for Plaintiffs and Appellants.

John D. Maharg, County Counsel (Los Angeles), John D. Cahill, Deputy County Counsel, Leonard Putnam, City Attorney, Kenneth K. Williams, Deputy City Attorney, Hill, Farrere & Burrill, Carl A. Stutsman, Jr., Vincent C. Page, Jack R. White, Keil & Connolly, George A. Connolly, Richard Dole, Adrian Kuyper, County Counsel (Orange), and Robert F. Nuttman, Assistant County Counsel, for Defendants and Appellants and for Defendants and Respondents.

Thomas C. Lynch, Attorney General, Jay L. Shavelson, Assistant Attorney General, and Phillip G. Samovar, Deputy Attorney General, as Amici Curiae in L.A. 29534.

TRAYNOR, C.J.

In these consolidated appeals plaintiff taxpayers seek to recover taxes that they claim were based on improper assessments. Both plaintiffs and defendants in L.A. 29534, appeal from a judgment upholding 46 assessments and invalidating three assessments by the County of Los Angeles and the City of Long Beach for the tax year of 1963-64. The State Lands Commission of the State of California appears as amicus curiae in support of two of those plaintiffs...

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