Property taxpayers filed claim for property tax refund, claiming that city erroneously collected taxes for lot which did not exist on parcel maps. Court decision stated that city assessor recorder’s office created lot pursuant to its statutory authority rather than by mistake, and taxes assessed on the lot were valid. Affirmed.
Hotel operators petitioned for writ of mandate and filed complaint against city for declaratory and injunctive relief on constitutionality of city’s transient tax on hotel guests. Trial court judgment in favor of city and determination that tax was not facially void for vagueness under the due process clause of the Constitution, affirmed on appeal.