Appellant, the State of California (the State), appeals from a judgment granting a peremptory writ of mandate commanding the State to comply with Revenue and Taxation Code section 2201 et seq. and with Statutes 1974, chapter 1392, section 3, by reimbursing respondent Counties of Los Angeles and Santa Barbara (the Counties) for all costs incurred by them in implementing the mandate contained in said chapter 1392...
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