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GUILD WINERIES & DISTILLERIES v. COUNTY OF FRESNO

Docket No. 2172.

51 Cal.App.3d 182 (1975)

124 Cal. Rptr. 96

GUILD WINERIES AND DISTILLERIES, Plaintiff and Appellant, v. COUNTY OF FRESNO, Defendant and Respondent.

Court of Appeals of California, Fifth District.

September 8, 1975.

Attorney(s) appearing for the Case

COUNSEL

Strauss, Neibauer & Lacy, Strauss & Neibauer, Strauss, Neibauer, Krajewski & Anderson, Dan W. Lacy, Alan H. Strauss and Lance J. Krajewski for Plaintiff and Appellant.

Robert M. Wash, County Counsel, and Floyd R.B. Viau, Assistant County Counsel, for Defendant and Respondent.

OPINION

GARGANO, Acting P.J.

In August 1971, appellant petitioned the Board of Supervisors of Fresno County, sitting as a county board of equalization, for a reduction of the assessment made by the county assessor for the tax year 1971-1972 on appellant's winery and distillery plant in Fresno. Appellant did not challenge the value placed by the assessor upon the land or inventory but contended that the assessed value of the improvements...

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