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JAPAN FOOD CORP. v. COUNTY OF SACRAMENTO

Docket No. 14980.

58 Cal.App.3d 891 (1976)

130 Cal. Rptr. 392

JAPAN FOOD CORPORATION, Plaintiff and Respondent, v. COUNTY OF SACRAMENTO et al., Defendants and Appellants.

Court of Appeals of California, Third District.

June 4, 1976.

Attorney(s) appearing for the Case

COUNSEL

John B. Heinrich, County Counsel, and Monte L. Fuller, Deputy County Counsel, for Defendants and Appellants.

John H. Larson, County Counsel (Los Angeles), James Dexter Clark, Deputy County Counsel, William M. Siegel, County Counsel (Santa Clara), and Byron D. Athan, Deputy County Counsel, as Amici Curiae on behalf of Defendants and Appellants.

Yonemura, Yasaki & Kawaichi and Joe J. Yasaki for Plaintiff and Respondent.

Crist, Crist, Griffiths, Bryant & Schulz and Frank E. Clohan as Amici Curiae on behalf of Plaintiff and Respondent.

OPINION

REGAN, J.

This is an action for refund of personal property taxes paid by the plaintiff corporation under protest. (See Rev. & Tax. Code, § 5136 et seq.) The complaint sought a refund of taxes assessed by the defendant county for the taxable year 1972-1973 and also for refund of escaped tax assessments levied and collected by the defendant for the taxable years between 1968 and 1972. (See Rev. & Tax. Code, §...

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