UNION OIL CO. OF CAL. v. COUNTY OF VENTURA

Docket No. 42973.

41 Cal.App.3d 432 (1974)

116 Cal. Rptr. 13

UNION OIL COMPANY OF CALIFORNIA, Plaintiff and Respondent, v. COUNTY OF VENTURA, Defendant and Appellant.

Court of Appeals of California, Second District, Division Three.

August 29, 1974.


Attorney(s) appearing for the Case

COUNSEL

Dorothy L. Schechter, County Counsel, for Defendant and Appellant.

O'Melveny & Myers, Richard C. Bergen and Bennett W. Priest for Plaintiff and Respondent.


OPINION

COBEY, J.

County of Ventura appeals from a judgment in favor of Union Oil Company of California refunding to it $83,061.14 in property taxes it paid under protest (together with the appropriate interest) for the tax years 1970-1971 and 1971-1972 upon its mineral rights within the roughly 31,000-acre Rancho Ex Mission. The trial court found and concluded that the county assessor over-assessed the mineral rights by unwarrantedly...

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