County of Sacramento v. Hickman

This is an original petition for writ of mandate filed by the County of Sacramento, its board of supervisors, *844and several school districts, to compel respondent county-assessor to comply with Revenue and Taxation Code section 401, which requires the assessment of all taxable property at an announced fraction of its full cash value. The sole question presented is whether that statute is in conflict with the Constitution. We have concluded that the measure is valid, and hence that a peremptory writ should issue.

As part of an extensive property tax reform in 1966 (Stats. 1966, First Ex. Sess.,…