Union Pacific Railroad v. State Board of Equalization

I dissent. The majority render section 32 of article XIII of the California Constitution (hereafter section 32) a nullity by requiring that the board must establish that the strategic plan must in fact be relevant to the board’s consideration of Union Pacific’s tax return rather than that it might be relevant. This is a critical distinction because the entire thrust of section 32 is to ensure that the collection of taxes continues unabated while a taxpayer and the government litigate a dispute about the assessment and collection of taxes. (Pacific Gas & Electric Co. v. State Bd. of…