Western Oil & Gas Ass'n v. State Board of Equalization

Opinion

ARGUELLES, J.

An oil industry association, and seven oil companies operating intercounty pipelines in this state, brought suit to prevent the State Board of Equalization (Board) from requiring the companies to furnish information concerning the land and rights of way on which the pipelines are located. The trial court granted the relief requested, ruling that the Board had no legitimate need for the information because it lacked jurisdiction to assess these property interests. The Court of Appeal agreed with this reasoning, and affirmed. “Although seemingly a dispute as to whether [the…