ITT World Communications, Inc. v. City & County of San Francisco

Opinion

MOSK, J.

The question in this case is whether the “valuation rollback” provision of article XIII A, section 2, subdivision (a), of the California Constitution, part of the 1978 initiative known as Proposition 13, applies to unit taxation of public utility property. Plaintiff ITT World Communications, Inc. (hereinafter WorldCom) brought this action for a property tax refund for the fiscal years 1978-1979 and 1979-1980 against defendants, the City and County of San Francisco and the State Board of Equalization (hereinafter the Board), alleging that the Board acted illegally in refusing to…