Rancho Santa Margarita v. County of San Diego

The assessed valuation of a portion of plaintiff’s ranch in San Diego County, as determined by the county assessor, was raised by the hoard of equalization of the county in July, 1929, after a hearing on the matter of which plaintiff had due notice. The raise in assessed valuation increased plaintiff’s taxes $20,479.25. Under written protest as provided in section 3819 of the Political Code, plaintiff paid all its taxes for the year 1929-30 and brought suit for a refund of $20,479.25. It alleged the action of the board of equalization was illegal and void. Defendant county duly answered, the action was tried without a jury, and judgment was for the plaintiff, from which defendant appeals.

The findings show that Tax Factors, Inc., pursuant to an agreement with the board of supervisors, made a survey and valuation of all real property located within San Diego County and filed with the hoard a series of schedules showing their appraised values, which schedules included the lands of the plaintiff. That prior to July 1, 1929, the county assessor, in the preparation of his assessment-roll for the fiscal year 1929-30, placed a valuation of 40% of the value fixed by the report of Tax…