Westinghouse Electric Corp. v. County of Los Angeles

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 ojpinion, 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 cases at bench differ from Westinghouse Electric and American Chemical in that here the record of proceedings before the board of equalization indicates that at least two of its members applied an improper basis of decision. Appellants, however, were not prejudiced by that action. They bore the burden of proof of establishing an improper assessment before the board. (Griffith v. County of Los Angeles, 267 Cal.App.2d 837, 842 [ 73 Cal.Rptr. 773 ], cert, den., 395 U.S. 945 [ 23 L.Ed.2d 463 , 89 S.Ct. 2018 ]; Glidden Company v. County of Alameda, 5 Cal.App.3d 371, 382 [ 85 Cal.Rptr. 88 , 86 Cal.Rptr. 464…