Legal Question in Real Estate Law in California

If I understand the facts correctly, before escrow closed the three lots were re-assessed downward and have not been re-assessed upward since the closing of the sale. The county sent the difference between the new and old assessments to the Bank. Taxes are supposed to be apportioned so that the Bank pays all taxes due before you take title; any reduction in the amount of taxes would go to them for the period up to the date sold. You assumed responsibility for taxes for the escrow closing on. If the title company added to your purchase price the amount of the old taxes, the the Bank, having received the refund money, is liable to return it to you. The title company is also liable if there was any public record showing the re-assessment that was published before close of escrow. The county seems to have acted innocently; it does not have more money than it is entitled to. So you need to get the Bank and title company [which the Bank probably owns] to pay you back. Even if the sales agreement says all suits must be brought in its home state, the land is in California, the County is here and the neglect acts likely occurred here, you probably could sue in the County where the land is.