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COUNTY OF ALAMEDA v. STATE BD. OF EQUALIZATION

Docket No. 20642.

131 Cal.App.3d 374 (1982)

182 Cal. Rptr. 450

COUNTY OF ALAMEDA et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

Court of Appeals of California, Third District.

April 30, 1982.

Attorney(s) appearing for the Case

COUNSEL

Richard J. Moore, County Counsel, and James F. May, Deputy County Counsel, for Plaintiffs and Appellants.

George Deukmejian, Attorney General, Edward P. Hollingshead and Charles C. Kobayashi, Deputy Attorneys General, for Defendant and Respondent.

OPINION

CARR, J.

The County of Alameda (County) filed an action for declaratory relief under Revenue and Taxation Code section 5381 to test the validity of the representative period designated by defendant State Board of Equalization (Board) for assessing nonscheduled aircraft2 for the 1980-1981 assessment year. County appeals from the judgment granting Board's motion for summary...

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