Legal Opinion
State Board of Equalization v. Board of Supervisors of San Diego County
California Court of Appeal
Decided May 15, 1980No. Civ. 22182PublishedCited by 30 opinions
1Opinion of the Court
Opinion
GREER, J. *
The State Board of Equalization (Board) appeals the judgment denying its petition for writ of mandate. The issue presented is the validity of the Board’s regulation which precludes reducing real property value if actual market value reduction occurs after the base assessment year under Proposition 13 (1975-1976). Because of the passage of Proposition 8 1 in November 1978, the issue of the regulation’s application is limited to the taxable year 1978-1979. We affirm the decision of the trial court, holding the Board’s regulation invalid.
Facts
On June 6, 1978, the electorate…
2Cases cited16 opinions
- Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
- Whitcomb Hotel, Inc. v. California Employment CommissionCalifornia Supreme Court · 1944
- Penziner v. West American Finance Co.California Supreme Court · 1937
- Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
- Balen v. Peralta Junior College DistrictCalifornia Supreme Court · 1974
11 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Western States Petroleum etc. v. State Bd. of EqualizationCalifornia Supreme Court · 2013
- Armstrong v. County of San MateoCalifornia Court of Appeal · 1983
- State Board of Education v. HonigCalifornia Court of Appeal · 1993
- Rogers v. HellerNevada Supreme Court · 2001
- Mission Housing Development Co. v. City & County of San FranciscoCalifornia Court of Appeal · 1997
25 more not listed; retrieve them via the Exa API.