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  5. 187 Cal.App.3d 1141 (1985)
 

PACIFIC MUTUAL LIFE INS. CO. v. COUNTY OF ORANGE

Docket No. G000207.

187 Cal.App.3d 1141 (1985)

232 Cal. Rptr. 233

PACIFIC MUTUAL LIFE INSURANCE COMPANY, Plaintiff and Respondent, v. COUNTY OF ORANGE et al., Defendants and Appellants.

Court of Appeals of California, Fourth District, Division Three.

April 29, 1985.

Attorney(s) appearing for the Case

COUNSEL

Adrian Kuyper, County Counsel, and Richard D. Oviedo, Deputy County Counsel, for Defendants and Appellants.

Gibson, Dunn & Crutcher, Richard G. Duncan, Jr., and Joseph P. Busch III for Plaintiff and Respondent.

OPINION

TROTTER, P.J.

Defendants, the County of Orange and the City of Newport Beach (hereafter collectively, the County) appeal from a judgment in favor of plaintiff, Pacific Mutual Life Insurance Company (Pacific), on Pacific's complaint for refund of property taxes paid with respect to the tax year 1977-1978.

The property involved is a five-story office building on Newport Center Drive in Newport Beach which is owned by...

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