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SHAFER v. STATE BD. OF EQUALIZATION

Docket No. A028122.

174 Cal.App.3d 423 (1985)

220 Cal. Rptr. 59

W. BRUCE SHAFER, as Assessor, etc., et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant; ARCADIA DEVELOPMENT COMPANY et al., Interveners and Appellants.

Court of Appeals of California, First District, Division Five.

November 15, 1985.

Attorney(s) appearing for the Case

COUNSEL

Douglas J. Maloney, County Counsel, and Patrick K. Faulkner, Deputy County Counsel, for Plaintiffs and Appellants.

John K. Van de Kamp, Attorney General, and Timothy G. Laddish, Deputy Attorney General, for Defendant and Appellant.

Paul W. Baker and Ehrman, Flavin, DeVine & Baker for Interveners and Appellants.

OPINION

LOW, P.J.

Pursuant to Revenue and Taxation Code section 538, 51 county tax assessors1 challenge sections of chapter 3.5, part 0.5 of division 1 of the Revenue and Taxation Code2 enacted in 1983. (Added by Stats. 1983, ch. 498, § 133, p. 2146, eff. July 28, 1983.) We conclude that the supplemental assessment provision in sections 75.10 and 75.11 and the delayed...

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