Southern Pacific Pipe Lines, Inc. v. State Board of Equalization

Opinion

GODOY PEREZ, J.

This appeal raises the question, to what extent may private oil company pipelines which run through more than one county be centrally assessed by the State Board of Equalization. For the reasons stated below, we affirm the trial court’s judgment, as modified, and hold that lands and rights-of-way through which such pipelines run must be locally assessed and taxed and that only the line itself and certain items necessary to its operation may be centrally assessed.

Facts and Procedural History

This tax refund action arises out of 15 consolidated lawsuits by various oil and…