Gac Properties Inc. v. Farley

The petitioners, owners of real property located in Santa Cruz County, paid taxes on this property for the years 1969 and 1970 under protest and then sought to recover the alleged excess thereof via appeal to the superior court and by means of a plenary action filed in superior court. Santa Cruz County was named as a party defendant as were certain officials of Santa Cruz County, the Santa Cruz Board of Supervisors, the County Board of Equalization, the State Board of Property Tax Appeals, and the Department of Property Valuation.