Leach Corp. v. County of Los Angeles

Appeal from adverse judgment in action brought for recovery of ad valorem taxes paid under protest, action brought pursuant to section 5138, Revenue and Taxation Code. In effect it is a review of the action of the Board of Supervisors of Los Angeles County sitting as a hoard of equalization. (Const., art. XIII, § 9; Southern Pacific Land Co. v. County of San Diego, 183 Cal. 543, 546 [ 191 P. 931 ].) Appellant sought to prove that its inventories and fixtures were assessed at a higher ratio of market value than real property in the same county, which would he a violation of the property owner’s fundamental right to equality in taxation.

Appellant urges two points: (1) that it was denied procedural due process in the hearing before the board, and (2) that there was no substantial evidence to support the board’s implied finding that appellant’s property was assessed at a ratio to its fair market value no higher than the ratio prevailing throughout the county and on all kinds of property. First we consider the sufficiency of the evidence.

The assessment is presumed to be fair and lawful and the burden rested upon the taxpayer-plaintiff to prove the contrary. (Wild Goose Country Club…