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JAPAN LINE, LTD. v. COUNTY OF LOS ANGELES

Docket No. L.A. 30703.

20 Cal.3d 180 (1977)

571 P.2d 254

141 Cal. Rptr. 905

JAPAN LINE, LTD., et al., Plaintiffs and Respondents, v. COUNTY OF LOS ANGELES et al., Defendants and Appellants.

Supreme Court of California.

November 18, 1977.

Attorney(s) appearing for the Case

COUNSEL

John H. Larson, County Counsel, and James Dexter Clark, Deputy County Counsel, for Defendants and Appellants.

Graham & James, Reed M. Williams, Ronald L. Young, Peter L. Briger, Briger & Associates, Sheldon S. Cohen and Cohen & Uretz for Plaintiffs and Respondents.

OPINION

MANUEL, J.

In this action for recovery of ad valorem personal property taxes paid under protest, defendants City of Los Angeles and County of Los Angeles appeal from a judgment entered after a nonjury trial in favor of plaintiffs and against defendants for the recovery of said taxes together with interest and costs. After decision by the Court of Appeal, Second Appellate District, Division Three, reversing the judgment, we...

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