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EXCHANGE BANK v. COUNTY OF SONOMA

Docket No. 36884.

59 Cal.App.3d 608 (1976)

131 Cal. Rptr. 216

EXCHANGE BANK, Plaintiff and Respondent, v. COUNTY OF SONOMA, Defendant and Appellant.

Court of Appeals of California, First District, Division Two.

June 29, 1976.

Attorney(s) appearing for the Case

COUNSEL

James P. Botz, County Counsel, and Lynda Millspaugh, Deputy County Counsel, for Defendant and Appellant.

Anderson, McDonald, Belden & Kelly and John E. McDonald for Plaintiff and Respondent.

OPINION

KANE, J.

In consolidated actions to recover taxes paid under protest plaintiff prevailed. County appeals, contending that the taxpayer failed to exhaust its administrative remedies before the county board of supervisors sitting as a board of equalization.

The facts are undisputed. Plaintiff bank was the lessee of an IBM data processing unit which is five feet high, six feet long, two feet eight inches wide, is mounted...

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