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WESTINGHOUSE ELEC. CORP. v. COUNTY OF LOS ANGELES

Docket No. 37809.

42 Cal.App.3d 32 (1974)

116 Cal. Rptr. 742

WESTINGHOUSE ELECTRIC CORPORATION, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES et al., Defendants and Respondents. [And 15 other cases.]

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

September 26, 1974.

Attorney(s) appearing for the Case

COUNSEL

Poindexter, Lynch & Buchanan, Poindexter & Doutre, Alfred B. Doutre, John B. Marshall, William M. Poindexter, G. Donald Haarer, Charles E. Foster, Deane E. McCormick, Jr., Louis Lieber, Jr., B.D. Freundlich, Eberhard Schmoller, Edward Stevens and John H. Carroll, Jr., for Plaintiffs and Appellants.

John D. Maharg and John H. Larson, County Counsel, A.R. Early, Assistant County Counsel, and Dixon M. Holston, Deputy County Counsel, for Defendants and Respondents.

OPINION

THOMPSON, J.

In these 16 consolidated actions, we consider the right of appellants, taxpayers, to recover ad valorem personal property taxes paid without first pursuing their administrative remedies before the county board of equalization to reduce their assessments. We conclude that the facts1 which govern our action do not excuse appellants from...

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