WESTERN CONTRACTING v. STATE BD. OF EQUALIZATION

Docket No. 42479.

39 Cal.App.3d 341 (1974)

114 Cal. Rptr. 227

WESTERN CONTRACTING CORPORATION, Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent; DEPARTMENT OF WATER RESOURCES, Defendant and Appellant.

Court of Appeals of California, Second District, Division Three.

May 22, 1974.


Attorney(s) appearing for the Case

COUNSEL

Don A. Ladenberger and Lowell C. Kindig for Plaintiff and Appellant.

Evelle J. Younger, Attorney General, Carl Boronkay and Ernest P. Goodman, Assistant Attorneys General, Neal J. Gobar and Jane C. Goichman, Deputy Attorneys General, for Defendant and Appellant and for Defendant and Respondent.


OPINION

POTTER J.

Western Contracting Corporation (Western), an Iowa corporation, was the successful low bidder and was awarded a lump sum fixed price contract with the State of California, Department of Water Resources, for the construction of the Castaic Dam in Los Angeles County. Subsequent thereto, effective August 1, 1967, our state Legislature increased the sales and use tax rate...

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