Barnett

In or about 1888 the City of Pasadena acquired certain real property (approximately 33 acres) which was located outside the city, in unincorporated territory in Los Angeles County, and has owned the property since that time. In 1944 the City of Alhambra annexed an area which included said property owned by Pasadena.

In 1961 plaintiff Jack W. Barnett, as a taxpayer of Alhambra, commenced this action for a declaration that said *413 property (owned by Pasadena and annexed to Alhambra) is subject to taxation by Alhambra. (In a second cause of action in that complaint, plaintiff sought a declaration that certain leases of the property, made by Pasadena, were illegal and void; however, this cause of action was dismissed by plaintiff.)

In February 1963, the County of Los Angeles, pursuant to leave of court, filed its complaint in intervention, wherein the county sought a declaration that the Pasadena-owned property, located in Alhambra, was taxable.

The cause was submitted upon stipulations, the joint pretrial statement, and the pleadings. A recital in the judgment is that findings were waived because the parties had stipulated to the material facts. The judgment is that the property…