PEOPLE, DEPT. PUB. WKS. v. COUNTY OF SANTA CLARA

Docket No. 25947.

275 Cal.App.2d 372 (1969)

79 Cal. Rptr. 787

THE PEOPLE ex rel. DEPARTMENT OF PUBLIC WORKS, Plaintiff and Respondent, v. COUNTY OF SANTA CLARA et al., Defendants and Appellants.

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

August 1, 1969.


Attorney(s) appearing for the Case

John R. Kennedy, County Counsel, Ralph F. Long, and Leland D. Stephenson, Deputy County Counsel, for Defendants and Appellants.

Harry S. Fenton, John P. Horgan, Kenneth G. Nellis, William R. Edgar and Donald M. Velasco for Plaintiff and Respondent.


MOLINARI, P.J.

The County of Santa Clara and the county recorder of said county appeal from an order determining that the county stamp tax ordinance does not impose a tax on the recordation of a final order in condemnation proceeding and that the State of California (hereinafter referred to as "the State"), plaintiff and condemnor in this action, is entitled to have the final order recorded without payment of the tax by the condemnee.

The State, by and through...

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