American Chemical Corp. v. County of Los Angeles

*49 Opinion

In these three consolidated appeals from judgments of the superior court denying recovery of ad valorem taxes paid by appellants (Taxpayers) upon their business personal property, Taxpayers contend that the procedure for assessment of tax denied them an adequate administrative remedy and that the administrative process and procedures of judicial review denied them equal protection of the law. Identical contentions were resolved by us against the appellants in companion cases, Westinghouse Elec. Corp. v. County of Los Angeles, ante , page 32 [ 116 Cal.Rptr. 742 ] certified for publication, filed concurrently with this opinion. The reasons stated in Westinghouse require rejection of the contentions of Taxpayers in the case at bench. Taxpayers also contend: (1) the trial court improperly applied “the substantial evidence test” in reviewing the determination of respondent Los Angeles Coupty Board of Supervisors sitting as a Board of Equalization (Board) rather than conducting a trial de novo; (2) the trial court erroneously denied them a requested finding of fact upon the ratio of assessed to market value .used generally in assessing property in the county; (3) failing to…