Southwest Land Co. v. County of Los Angeles

Action to recover the sum of $1,46-7 paid under protest to satisfy a purported tax levy for the year 1915 against real property of the plaintiff. Judgment for plaintiff, from which the defendant appeals.

On the original tax-roll, duly verified by the assessor, the property was valued at $10,280, the tax thereon being stated amount, which was paid and is not included in the amount sued for in this action. On the twenty-second day.' of September, 1915, which was about two months after adjournment of the board of equalization, the county assessor of Los Angeles County filed an application with the board of supervisors requesting' permission to malee an addition to or change in the assessment-roll so as to change the assessment of said property, exclusive of improvements, from $10,280 to $100,280. This ■ application was in writing, approved by the district attorney, and recited that the reason for making said change was because of a clerical error occurring in entering the assessed value of the property in the assessor’s map-book. Pursuant to a hearing upon that application, the board of supervisors made an order purporting to authorize the assessor to make the proposed change in the…