California Portland Cement Co. V. Picture Rocks Fire District

In this appeal the fire district contends the trial court erred in voiding its annexation of the area in which appellee's plant is located and in ordering it to refund taxes collected from appellee in the sum of $164,410.99 for the year 1982 and $147,883.48 for taxes collected for 1981. Since we find the trial court based its decision upon two false conclusions of law, we agree and reverse.