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COLLINS ELECTRICAL CO. v. COUNTY OF SHASTA

Docket No. 12860.

24 Cal.App.3d 864 (1972)

101 Cal. Rptr. 285

COLLINS ELECTRICAL COMPANY, INC., Plaintiff and Appellant, v. COUNTY OF SHASTA, Defendant and Respondent.

Court of Appeals of California, Third District.

April 12, 1972.

Attorney(s) appearing for the Case

COUNSEL

Mazzera, Snyder & DeMartini and Anthony Bertolacci for Plaintiff and Appellant.

Robert A. Rehberg, County Counsel, for Defendant and Respondent.

Evelle J. Younger, Attorney General, Ernest P. Goodman, Assistant Attorney General, and Edward P. Hollingshead, Deputy Attorney General, as Amici Curiae on behalf of Defendant and Respondent.

OPINION

WHITE, J.*

Plaintiff appeals from the judgment in favor of defendant, denying plaintiff the return of taxes paid under protest.

Plaintiff contends (1) the property sought to be taxed herein is an improvement to real property which must be taxed to the owner of the real property; (2) the Shasta Dam Area Public Utility District, not plaintiff, is the owner of said property; and (3) if it...

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