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ITT WORLD COMM. v. CITY & COUNTY OF SAN FRANCISCO

Docket No. S.F. 24721.

37 Cal.3d 859 (1985)

693 P.2d 811

210 Cal. Rptr. 226

ITT WORLD COMMUNICATIONS, INC., Plaintiff and Appellant, v. CITY AND COUNTY OF SAN FRANCISCO et al., Defendants and Respondents.

Supreme Court of California.

January 31, 1985.

Attorney(s) appearing for the Case

COUNSEL

Robert L. Dunn and Bancroft, Avery & McAlister for Plaintiff and Appellant.

George P. Agnost, City Attorney, John J. Doherty, Deputy City Attorney, John K. Van de Kamp, Attorney General, Edward P. Hollingshead, Gary A. Larson and Robert D. Milam, Deputy Attorneys General, for Defendants and Respondents.

Jerome B. Falk, Jr., Steven L. Mayer, Dirk M. Schenkkan and Howard, Rice, Nemerovski, Canady, Robertson & Falk as Amici Curiae on behalf of Defendants and Respondents.

OPINION

MOSK, J.

The question in this case is whether the "valuation rollback" provision of article XIII A, section 2, subdivision (a), of the California Constitution, part of the 1978 initiative known as Proposition 13, applies to unit taxation of public utility property.1 Plaintiff ITT World Communications, Inc. (hereinafter Worldcom) brought this action for a property tax refund for the fiscal years...

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