Legal Opinion
Haman v. County of Humboldt
California Supreme Court
Decided March 5, 1973No. S.F. 22874PublishedCited by 27 opinions
1Opinion of the Court
Opinion
THE COURT.
Plaintiffs Richard Haman, James Blum, Otto Krasch, Thomas Webster and Hunter’s Offshore Enterprises, filed suit to recover the excess of property tax they paid on their fishing boats for the calendar year 1968 over the amount they would have been required to pay if their boats had been registered in California. The trial court found for the county, and all plaintiffs have appealed.
Until 1967 all fishing boats in Humboldt County were assessed at 24 percent of actual cash value. In 1967 the Legislature enacted section 227 of the Revenue and Taxation Code, 1 which lowered the…
2Cases cited19 opinions
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Toomer v. WitsellSupreme Court of the United States · 1948
14 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
- Serrano v. PriestCalifornia Supreme Court · 1976
- Kuykendall v. State Board of EqualizationCalifornia Court of Appeal · 1994
- Borikas v. Alameda Unified School DistrictCalifornia Court of Appeal · 2013
- California Ass'n of Retail Tobacconists v. StateCalifornia Court of Appeal · 2003
22 more not listed; retrieve them via the Exa API.