Legal Opinion
California Portland Cement Co. v. State Board of Equalization
California Supreme Court
Decided October 30, 1967No. L. A. 29481PublishedCited by 19 opinions
1Opinion of the CourtBurke, J.
The trial court denied mandamus to quash a subpoena duces tecum by which the State Board of Equalization sought the production of certain business records of plaintiff corporation, which appeals. As will appear, we have concluded that the court was correct in its determination that no ground for relief has been shown, and that the judgment should be affirmed.
The Board, pursuant to its duty to equalize the valuation of' taxable property in the several counties of the state (Cal. Const., art. XIII, § 9), is directed to make a periodic survey “in each county to determine the total full cash…
2Cases cited15 opinions
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- Kaiser Co. v. ReidCalifornia Supreme Court · 1947
- Hunt v. Mayor & Council of RiversideCalifornia Supreme Court · 1948
- Brovelli v. Superior CourtCalifornia Supreme Court · 1961
- South Utah Mines & Smelters v. Beaver CountySupreme Court of the United States · 1923
10 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- State Department of Assessments & Taxation v. Greyhound Computer Corp.Court of Appeals of Maryland · 1974
- Roberts v. Gulf Oil Corp.California Court of Appeal · 1983
- ITT World Communications, Inc v. County of Santa ClaraCalifornia Court of Appeal · 1980
- County of Stanislaus v. County of Stanislaus Assessment Appeals BoardCalifornia Court of Appeal · 1989
- Shubat v. Sutter County Assessment Appeals Board No. 1California Court of Appeal · 1993
14 more not listed; retrieve them via the Exa API.