LYNCH v. STATE BD. OF EQUALIZATION

Docket No. 21862.

164 Cal.App.3d 94 (1985)

210 Cal. Rptr. 335

WILLIAM C. LYNCH, as Assessor, etc., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent; CALIFORNIA INDEPENDENT PRODUCERS ASSOCIATION et al., Interveners and Appellants; ALEXANDER POPE, as Assessor, etc., et al., Interveners and Respondents. CALIFORNIA INDEPENDENT PRODUCERS ASSOCIATION et al., Plaintiffs, Cross-defendants and Appellants, v. HERBERT E. ROBERTS, as Assessor, etc., Defendant, Cross-complainant and Appellant; COUNTY OF KERN, Defendant, Cross-complainant and Respondent.

Court of Appeals of California, Third District.

January 25, 1985.


Attorney(s) appearing for the Case

COUNSEL

L.B. Elam, County Counsel, and Monte Fuller, Deputy County Counsel, for Plaintiff and Appellant.

Parker, Milliken, Clark & O'Hara, Richard L. Franck, Leslie W. Mullins, McCutchen, Doyle, Brown & Enersen, John R. Reese, Gayl A. Westendorf, Kenta K. Duffey, Hanna & Morton, Edward S. Renwick, Cynthia L. Burch, Greg Ryan, Charles O. Lamoree, County Counsel, Thomas H. Gordinier, Chief Deputy County Counsel, Milton Goldinger and Billy B. Burton for Interveners and Appellants and Plaintiffs, Cross-defendants and Appellants.

Rudnick, Arrache & Clark, Juan E. Arrache, Jr., and Valiant R. Stull for Defendant, Cross-complainant and Appellant and Intervener and Appellant.

James J. Delaney for Defendant and Respondent.

Hill, Farrer & Burrill, Vincent C. Page, Jack R. White, John H. Larson, County Counsel, Lawrence B. Launer, Deputy County Counsel, Ralph B. Jordan, County Counsel, Bernard C. Barmann, Chief Deputy County Counsel, Frank J. Fekete, Peter C. Carton, Joanne A. Welman, Roger Wilner, Stephen L. Hartsell, Ralph R. Kuchler, County Counsel, and Diane C. Popowski, Deputy County Counsel, for Interveners and Respondents.

Dorothy L. Schechter, County Counsel, and Anthony Strauss, Assistant County Counsel, for Intervener and Appellant and Defendant, Cross-complainant and Respondent.


OPINION

SPARKS, J.

This coordinated proceeding concerns the meaning and validity of article XIII A of the California Constitution, adopted by the electorate as Proposition 13 at the June 1978 primary election, as it applies to the assessment of oil and gas properties. Although there are numerous parties to this proceeding, they fall into three main groups. First, the oil and gas interests insist that article XIII A is fully applicable...

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