Southern Pac. Land Co. v. County of San Diego

This is an action brought under section 3819 of the Political Code to recover taxes for the year 1917-18 paid by plaintiff under protest. A general demurrer to plaintiff’s complaint was sustained and judgment was thereupon entered for defendant. Plaintiff appeals from such judgment.

The theory of the complaint is that the assessment of plaintiff’s lands in said county upon which the tax was based was in part void, because the property was deliberately assessed at considerably more than its actual cash value, while all other property in the county was assessed systematically at not exceeding twenty-five per cent of its actual cash value. According to the allegations of the complaint, plaintiff paid the whole tax under protest that the portion of the assessment in excess of a valuation of $17,790 was illegal and void, and this action was duly brought to recover the alleged tax paid on such excess valuation.

The complaint alleges the assessment of plaintiff’s lands on the assessment-book for the year 1917-18 at the uniform valuation of $1.50 per acre, “irrespective of the proportion of fair cash value borne by said lands to each other regarding said lands as parcels by government…