SOUTHERN PAC. TRANSP. v. ST. BD. OF EQUALIZATION

Docket No. 23555.

175 Cal.App.3d 438 (1985)

221 Cal. Rptr. 12

SOUTHERN PACIFIC TRANSPORTATION COMPANY et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION et al., Defendants and Respondents.

Court of Appeals of California, Third District.

December 9, 1985.


Attorney(s) appearing for the Case

COUNSEL

Arnold I. Weber, William E. Saul, Claude F. Kolm, Michael L. Johnson and Pohle, Johnson & Mitchell for Plaintiffs and Appellants.

John K. Van de Kamp, Attorney General, Edward P. Hollingshead, Deputy Attorney General, L.B. Elam and Ralph R. Kuchler, County Counsel, Diane C. Popowski and Monte L. Fuller, Deputy County Counsel, and Elaine M. Cass, City Attorney, for Defendants and Respondents.


[Opinion certified for partial publication.*]

OPINION

BLEASE, J.

Southern Pacific Transportation Company and its California railroad subsidiaries (Southern Pacific) appeal from a judgment dismissing an action against 355 counties and cities to recover property taxes. Revenue and Taxation Code section 5147 provides that such an action must be dismissed "unless the summons shall have been issued...

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