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COUNTY OF SONOMA v. STATE BD. OF EQUALIZATION

Docket No. A034522.

195 Cal.App.3d 982 (1987)

241 Cal. Rptr. 215

COUNTY OF SONOMA et al., Plaintiffs and Respondents, v. STATE BOARD OF EQUALIZATION et al., Defendants and Appellants; UNION OIL COMPANY OF CALIFORNIA, et al., Interveners and Appellants.

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

October 28, 1987.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, and Julian O. Standen, Deputy Attorney General, for Defendants and Appellants.

James P. Botz, County Counsel, Rosemary H. Morgan, Deputy County Counsel, Derek J. Simmons and Simmons & Wilhelm for Plaintiffs and Respondents.

Robert D. Raven, Thomas H. Steele, Kathy J. Bagdonas and Morrison & Foerster for Interveners and Appellants.

OPINION

SABRAW, J.

In ruling on cross-motions for summary judgment, the superior court determined that Revenue and Taxation Code1 section 6353 does not exempt sales of geothermal steam from Sonoma County's general retail sales tax. As a result, it ordered the Board of Equalization to commence collection of appropriate past and future taxes. We first hold that postjudgment amendment of section 6353 in 1986...

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