Rittersbacher

The plaintiff above named is the owner of unimproved lot No. 22 in block 15, tract No. 8235, in Los Angeles County. By her petition filed in the superior court she sought a" writ of mandate to compel the defendants, board of supervisors, county auditor, county tax collector and county counsel to order and consent to the cancellation of the assessment for general county purposes levied against said lot by the county assessor for the year 1933. On July 17, 1933, through her agent, she filed with the board of supervisors, sitting as a board of equalization, her petition to have the valuation placed upon said property by the assessor reduced from $640 to $385. After a hearing her petition was denied on July 26, 1933. On September 19, 1933, she commenced this proceeding in the superior court to obtain the cancellation of said assessment “or such portion thereof as the court finds to be erroneous”.

Through the same agent eight other owners of real property, some of which was improved and some unimproved, filed separate petitions with said board of equalization to have the assessments on their several properties reduced to designated sums. These petitions were denied and the petitioners…