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NORTHWEST FINANCIAL v. STATE BD. OF EQUALIZATION

Docket No. D011121.

229 Cal.App.3d 198 (1991)

280 Cal. Rptr. 24

NORTHWEST FINANCIAL, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION et al., Defendants and Respondents.

Court of Appeals of California, Fourth District, Division One.

April 10, 1991.

Attorney(s) appearing for the Case

COUNSEL

Shannahan, Smith, Scalone & Stipanov, Shannahan, Smith & Stipanov and Robert K. Smith for Plaintiff and Appellant.

William K. Rentz, Ajalat & Polley, Charles R. Ajalat, Terry L. Polley, Richard J. Ayoob, Hall & Phillips, Carlyle W. Hall, Jr., Mary Louise Cohen and Ann E. Carlson as Amici Curiae on behalf of Plaintiff and Appellant,.

John K. Van de Kamp, Attorney General, Arthur C. DeGoede, Assistant Attorney General, Lloyd M. Harmon, Jr., County Counsel, Diane Bardsley and Leonard W. Pollard II, Deputy County Counsel, for Defendants and Respondents.

Ronald A. Zumbrun, Anthony T. Caso, Jonathan M. Coupal and Trevor A. Grimm as Amici Curiae on behalf of Defendants and Respondents.

OPINION

WORK, J.

Northwest Financial, Inc., a Nevada corporation, appeals a judgment sustaining a demurrer in favor of the State Board of Equalization and San Diego County. Northwest Financial's complaint revisits equal protection and right to travel constitutional challenges to the real property "acquisition value" taxation system established by Proposition 13, which were rejected...

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