Regents of the University of California v. State Board of Equalization

Opinion

DEVINE, J. *

The appeals in this case have to do with the interpretation and effect of article XIII, section 3, subdivision (d) of the Constitution of California, which describes among the properties exempt from property taxation: “(d) Property used for libraries and museums that are free and open to the public and property used exclusively for public schools, community colleges, state colleges, and state universities.”

Appeal by the State Board of Equalization

It is contended by the regents, as respondents, that the University of California is included in the term “state universities.”…