McDonnell Douglas Corp. v. County of Los Angeles

*58 Opinion

In these companion appeals to Westinghouse Elec. Corp. v. County of Los Angeles, ante, page 32 [ 116 Cal.Rptr. 742 ], and American Chemical Corp. v. County of Los Angeles, ante, page 45 [ 116 Cal.Rptr. 751 ], both certified for publication and filed concurrently with this opinion, appellants raise essentially the same issues discussed in Westinghouse Electric and American Chemical, supra. To the extent that appellants’ contentions here are identical with the contentions raised in those companion cases, those contentions must be rejected for the reasons there stated.

The two cases at bench, each of which claims an overassessment of ad valorem taxes on property for the 1962 tax year, differ from Westinghouse Electric and American Chemical. In both cases here considered, the record before the board of equalization incorporates by reference proceedings for the same year in the matter of a reduction in assessment claimed by Leach Corporation pending before the board. In the Leach matter, the taxpayer claimed, as did appellants here, that its personal property had been assessed at 50 percent of its market value while other property in Los Angeles County was assessed at 25…