Legal Opinion
Shafer v. State Board of Equalization
California Court of Appeal
Decided November 15, 1985No. A028122PublishedCited by 7 opinions
1Opinion of the Court
Opinion
LOW, P. J.
Pursuant to Revenue and Taxation Code section 538, 51 county tax assessors 1 challenge sections of chapter 3.5, part 0.5 of division 1 of the Revenue and Taxation Code 2 enacted in 1983. (Added by Stats. 1983, ch. 498, § 133, p. 2146, eff. July 28, 1983.) We conclude that the supplemental assessment provision in sections 75.10 and 75.11 and the delayed supplemental assessments on newly constructed property held for sale provided in section 75.12 are valid; the exclusion of fixtures from supplemental assessment contained in former section 75.5 and effective for the year 1983…
2Cases cited11 opinions
- Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
- BRET HARTE INN, INC v. City and County of San FranciscoCalifornia Supreme Court · 1976
- Trabue Pittman Corp. v. County of Los AngelesCalifornia Supreme Court · 1946
- Hardie v. EuCalifornia Supreme Court · 1976
- Michael Todd Co. v. County of Los AngelesCalifornia Supreme Court · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Wunderlich v. County of Santa CruzCalifornia Court of Appeal · 2009
- Chevron USA, Inc. v. County of KernCalifornia Court of Appeal · 2014
- Chevron USA v. County of KernCalifornia Court of Appeal · 2014
- Greenspan v. County of Los AngelesCalifornia Court of Appeal · 2023
- Pacific Bell Telephone Co. v. County of NapaCalifornia Court of Appeal · 2025
2 more not listed; retrieve them via the Exa API.