CARGILL OF CALIFORNIA, INC. v. COUNTY OF YOLO

Docket No. 12604.

26 Cal.App.3d 704 (1972)

103 Cal. Rptr. 257

CARGILL OF CALIFORNIA, INC., Plaintiff and Respondent, v. COUNTY OF YOLO et al., Defendants and Appellants.

Court of Appeals of California, Third District.

July 12, 1972.


Attorney(s) appearing for the Case

COUNSEL

Charles R. Mack, County Counsel, John T. Ketelsen and Robert A. Rundstrom, Deputy County Counsel, for Defendants and Appellants.

Thomas M. O'Connor, City Attorney, and John J. Doherty, Deputy City Attorney, as Amici Curiae on behalf of Defendants and Appellants.

Rodegerdts, Means, Northup & Estey and Frederick R. Estey for Plaintiff and Respondent.


OPINION

JANES, J.

Defendants appeal from a judgment that they refund to plaintiff, with interest thereon, the sum of $8,369.56 paid by plaintiff under protest as a personal property tax on 13,072,720 pounds of sun-cured alfalfa pellets owned and stored by plaintiff at its leased storage facility at the Port of Sacramento on the lien date, March 6, 1967.1...

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