Bandini Estate Co. v. Payne

THOMPSON, J.

The petitioners have appealed from a judgment of dismissal which was rendered against them following an order sustaining a demurrer and denying leave to amend the petition for a writ of

mandamus

brought to compel the Auditor and the Tax Collector of Los Angeles County to change the amounts of taxes levied against certain described properties in that city for the year 1933-1934 and to accept greatly reduced figures in full payment thereof.

The petition alleges that the appellants own 173 parcels of real property in Los Angeles County consisting of 2,463 acres of land which were assessed at a valuation of $3,425,780 in the year 1933; that the assessor’s valuations thus fixed and extended on the assessment rolls-were grossly excessive, unjust, discriminatory and fraudulent to the extent of the aggregate sum of $1,287,770; that petitioners subsequently filed

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written protests against such assessments with the Los Angeles County hoard of equalization, which were regularly heard at an eleven days’ session of the board held for that purpose, and at which a thousand pages of testimony were adduced. The entire record of that proceeding is made a part of the petition for a writ of

mandamus

as exhibit “K” thereof. The board denied each and all of the protests and approved the valuations previously fixed by the assessor, which were found to be fair, reasonable and just. The alleged fraudulent, unjust, excessive and discriminatory acts of the assessor are asserted to have been the result of his arbitrary and wrongful fixing of valuations, contrary to an ordinance previously adopted, in excess of fifty per cent of the full and fair value of said properties in a time of unusual financial depression. A demurrer to the petition was sustained on the ground that it fails to state a cause of action against these respondents warranting the issuing of a peremptory writ of

mandamus.

The appellants were denied leave to amend their petition. A judgment of dismissal was accordingly rendered. Prom that judgment this appeal was perfected.