State Bd. of Equalization v. Ceniceros

Opinion

McKINSTER, Acting P. J.

Contending that the County of Riverside had adopted a rule governing discovery in assessment appeals proceedings which was contrary to and thus preempted by state law, the State Board of Equalization (SBE) petitioned the trial court for a writ of mandate to force the county to comply with state law. The trial court concluded that the local rule was not preempted by state law, and denied the petition. The SBE appeals. We affirm.

Introduction

In the abstract, the imposition and collection of property taxes consists of four major steps: assessment, equalization,…