CALIFORNIA COMP. & FIRE v. ST. BD. OF EQUALIZATION

Docket No. 62252.

132 Cal.App.3d 25 (1982)

182 Cal. Rptr. 745

CALIFORNIA COMPENSATION AND FIRE COMPANY et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

May 21, 1982.


Attorney(s) appearing for the Case

COUNSEL

Gibson, Dunn & Crutcher, Samuel O. Pruitt, Jr., and Ana Marie Stern for Plaintiffs and Appellants.

Dunne, Phelps, Mills & Jackson, Clayton R. Jackson and Kevin J. McGrath as Amici Curiae on behalf of Plaintiffs and Appellants.

George Deukmejian, Attorney General, Edmond B. Mamer and Herbert A. Levin, Deputy Attorneys General, for Defendant and Respondent.


OPINION

WOODS, P.J.

By this decision, we establish January 1, 1977, as the effective and operative date of the constitutional amendment which eliminated the principal office deduction for real estate taxes paid by insurance companies. We reverse the judgment of the trial court which had affirmed the ruling of the California State Board of Equalization (hereinafter respondent) that the amendment was effective January 1, 1976. We adopt...

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