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WESTERN OIL & GAS ASSN. v. STATE BD. OF EQUALIZATION

Docket No. L.A. 32140.

44 Cal.3d 208 (1987)

745 P.2d 1360

242 Cal. Rptr. 334

WESTERN OIL AND GAS ASSOCIATION et al., Plaintiffs and Respondents, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

Supreme Court of California.

December 17, 1987.

Attorney(s) appearing for the Case

COUNSEL

John K. Van de Kamp, Attorney General, Arthur C. de Goede, Assistant Attorney General, and Philip C. Griffin, Deputy Attorney General, for Defendant and Appellant.

Hanna & Morton, Edward S. Renwick and J. Nile Kinney for Plaintiffs and Respondents.

OPINION

ARGUELLES, J.

An oil industry association, and seven oil companies operating intercounty pipelines in this state, brought suit to prevent the State Board of Equalization (Board) from requiring the companies to furnish information concerning the land and rights of way on which the pipelines are located. The trial court granted the relief requested, ruling that the Board had no legitimate...

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