Daar

Plaintiffs in this action are David Daar, an individual, and Daar & Newman, a professional corporation. The action is brought individually, and on behalf of all persons and entities similarly situated, to obtain refunds of taxes alleged to be excessive and paid by taxpayers whose property was on the unsecured portion of the assessment roll in Los Angeles County for the fiscal year 1978-1979. Named as defendants are H. B. Alvord, Tax Collector of the County of Los Angeles; Alexander Pope, county assessor; Mark H. Bloodgood, Auditor-Controller of the County of Los Angeles; Board of Supervisors of the County of Los Angeles; the City Council of the City of Los Angeles, and the City of Los Angeles.

Plaintiffs’ second amended complaint was framed in three causes of action: the first cause was to obtain a refund of taxes paid; the second sought declaratory relief; the third sought injunctive relief to prevent the defendants from expending those funds constituting the assertedly excessive taxes collected by defendants and, further, to require defendants to impound those funds pending resolution of the matter.

After a hearing on plaintiffs’ application for a preliminary…