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AMERICAN CHEMICAL CORP. v. COUNTY OF LOS ANGELES

Docket Nos. 38868, 38871, 38872.

42 Cal.App.3d 45 (1974)

116 Cal. Rptr. 751

AMERICAN CHEMICAL CORPORATION, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES, Defendant and Respondent. WITCO, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES et al., Defendants and Respondents. ATLANTIC RICHFIELD COMPANY, Plaintiff and Appellant, v. COUNTY OF LOS ANGELES et al., Defendants and Respondents.

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

September 26, 1974.

Attorney(s) appearing for the Case

COUNSEL

Poindexter & Doutre, Poindexter, Lynch & Buchanan, William M. Poindexter, John B. Marshall, William H. Powell and James D. Kowal for Plaintiffs and Appellants.

John D. Maharg and John H. Larson, County Counsel, Douglas V. Hart and Dixon M. Holston, Deputy County Counsel, for Defendants and Respondents.

OPINION

THOMPSON, J.

In these three consolidated appeals from judgments of the superior court denying recovery of ad valorem taxes paid by appellants (Taxpayers) upon their business personal property, Taxpayers contend that the procedure for assessment of tax denied them an adequate administrative remedy and that the administrative process and procedures of judicial review denied them...

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