Board of Supervisors v. Archer

Opinion

BRAY, J. *

Appellants appeal from a judgment of the Modoc County Superior Court granting a peremptory writ of mandate commanding respondents Modoc County Auditor and Assessor, respectively, to reduce certain tax assessments to zero.

Questions Presented

1. The board of supervisors are entitled to bring this action.

2. Mandamus is the appropriate remedy.

3. The board of equalization erred in holding that as a matter of law the permits and leases were not taxable.

Record

Appellant Modoc County Assessor levied certain possessory interest tax assessments for the 1968-1969 and 1969-1970 taxable…