Southern California Telephone Co. v. State Board of Equalization

Petition for writ of mandate to be directed to the State Board of Equalization. Since 1935 the property of telephone and telegraph companies, other than their franchises, is assessed by the State Board of Equalization. (Art. XIII, see. 14, Const., as amended in 1933, effective January 1, 1935.) Upon the value as thus assessed cities, counties and other local taxing districts levy ad valorem taxes. The State Board of Equalization assessed the central office equipment of petitioner Southern California Telephone Company as improvements to realty for the fiscal year 1937-1938, with the result…