H. & W. Pierce, Inc. v. County of Santa Barbara

This action is brought by plaintiff to recover taxes paid under protest as provided by section 3819 of the Political Code.

It is contended by plaintiff, the appellant here, and admitted by respondent in its brief (although this contention was denied in the trial court) that this action being brought under said section, plaintiff was required to present no claim or demand for taxes so paid to the board of supervisors, and that the ruling of the trial court in sustaining plaintiff’s demurrer to this affirmative defense, numbered “Third” in the answer, was proper. In view, therefore, of this condition of the record, appellant’s first point may be deemed disposed of. As to this disposition, however, of that point, as between the parties themselves, we express no opinion favorable or adverse thereto.

It is urged by appellant that “a board of equalization cannot change an assessor’s valuation of property for purposes of taxation without evidence authorizing them to do so.” This is conceded by respondent; but in that concession respondent insists that “after hearing evidence bearing upon the matter, said board has such jurisdiction.”

Nothing in the complaint here appears from which…