Defendants County of Alameda and the City of Oakland appeal from a judgment which grants plaintiff Focus Cable of Oakland, Inc. (Focus) a refund of taxes in the amount of $62,096.77 for the 1973-1974 assessment year.
The underlying facts of this case are not in dispute. Plaintiff Focus owns and operates a cable television system in the City of Oakland, Alameda County, California. The Alameda County Assessor...
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