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TEXACO, INC. v. COUNTY OF LOS ANGELES

Docket No. 61253.

136 Cal.App.3d 60 (1982)

186 Cal. Rptr. 16

TEXACO, INC., Plaintiff and Appellant, v. COUNTY OF LOS ANGELES et al., Defendants and Respondents.

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

September 22, 1982.

Attorney(s) appearing for the Case

COUNSEL

Baker, Ancel, Morris, Spencer & Frye and Mark G. Ancel for Plaintiff and Appellant.

John H. Larson, County Counsel, and Philip H. Hickok, Deputy County Counsel, for Defendants and Respondents.

OPINION

KINGSLEY, Acting P.J.

Plaintiff appeals from an adverse judgment in an action for refund of taxes. We affirm.

The instant case involves the validity of the tax assessed upon an oil refinery owned and operated by plaintiff, Texaco, Inc. The trial court sustained an order of the county assessment appeals board which had approved the assessment method used by the county assessor, which resulted in an assessed value of...

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