Revenue and Taxation Code sections 107.2 and 107.3 were enacted in 1967. Those sections were adopted to mitigate hardship which the Legislature anticipated might result from the decision in Atlantic Oil Co. v. County of Los Angeles (1968)
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ATLANTIC RICHFIELD CO. v. COUNTY OF LOS ANGELES
Docket No. 48117.
68 Cal.App.3d 105 (1977)
137 Cal. Rptr. 84
ATLANTIC RICHFIELD COMPANY et al., Plaintiffs and Appellants, v. COUNTY OF LOS ANGELES et al., Defendants and Respondents. ATLANTIC RICHFIELD COMPANY et al., Plaintiffs and Appellants, v. CITY OF LONG BEACH, Defendant and Respondent. ATLANTIC RICHFIELD COMPANY et al., Plaintiffs and Appellants, v. COUNTY OF LOS ANGELES et al., Defendants and Respondents.
Court of Appeals of California, Second District, Division One.https://leagle.com/images/logo.png
March 15, 1977.
March 15, 1977.
Attorney(s) appearing for the Case
Hanna & Morton, Harold C. Morton, Edward S. Renwick and Michael C. Mitchell for Plaintiffs and Appellants.
John H. Larson, County Counsel, DeWitt W. Clinton and Dixon M. Holston, Deputy County Counsel, Keil & Connolly, George A. Connolly, Guilfoyle & Dole, Richard F. Dole, Hill, Farrer & Burrill, Vincent C. Page, Jack R. White, Leonard Putnam, City Attorney, and Kenneth K. Williams, Deputy City Attorney, for Defendants and Respondents.
Court of Appeals of California, Second District, Division One.
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