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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