McHugh

This is an appeal by plaintiff from an order of dismissal entered following the sustaining of a demurrer to plaintiff’s complaint without leave to amend and the granting of a motion to strike said complaint.

Plaintiff’s complaint is entitled “Complaint for Recovery of Taxes Paid Under Protest.” It alleges, essentially, that plaintiff, a veteran of the armed services of the United States, is the owner of a parcel of improved real property in Brookdale, in the County of Santa Cruz, and that for the assessment years 1965-1966, 1966-1967, 1967-1968, 1968-1969 and 1969-1970 his real property was assessed by the county assessor for more than its cash value. The allegations of the complaint disclose that plaintiff filed an administrative appeal from the assessor’s valuation for the assessment year 1966-1967, but that he filed no such appeal for the other assessment years and that he has not filed for the veterans’ exemption since the 1966-1967 assessment years. The complaint alleges further that on April 7, 1970, plaintiff paid to the County Treasurer and Tax Collector of Santa Cruz County the sum of $557.30 on account of the delinquent taxes for the years 1965-1966 through…