STATEMENT OF THE CASE
Robert L. Smith, Burnham Enersen and Bank of America NT & SA as executors of the will of William H. Noble (decedent) prosecuted this action on behalf of the respondent California Academy of Sciences (Academy), residuary legatee under the decedent's will and the real party in interest, for refund of real property taxes paid to appellant County of Fresno (County) during...
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