Legal Opinion
Pacific Gas & Electric Co. v. State Board of Equalization
California Supreme Court
Decided June 5, 1980No. S.F. 24111PublishedCited by 73 opinions
1Opinion of the Court
Opinion
MOSK, J.
Three public utility companies filed this action for mandamus and declaratory relief to compel the State Board of Equalization (Board) to adjust the assessment of their real property to its 1975-1976 value in accordance with the recently enacted article XIII A of the California Constitution. The Board refused to do so on the ground that article XIII A, section 2, subdivision (a), refers only to county-assessed real property, whereas property owned by public utilities is assessed by the Board itself. (Cal. Const., art. XIII, § 19; Rev. & Tax. Code, § 751 et seq.)
We conclude that…
2Cases cited27 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Dows v. City of ChicagoSupreme Court of the United States · 1871
- Cheatham v. United StatesSupreme Court of the United States · 1876
22 more not listed; retrieve them via the Exa API.
3Cited by73 opinions
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- Calfarm Insurance v. DeukmejianCalifornia Supreme Court · 1989
- Loeffler v. Target CorporationCalifornia Supreme Court · 2014
- Tyler Pipe Industries, Inc. v. Department of RevenueWashington Supreme Court · 1982
- Agnew v. State Board of EqualizationCalifornia Supreme Court · 1999
68 more not listed; retrieve them via the Exa API.