SOUTHERN PAC. PIPE LINES v. ST. BD OF EQUALIZATION

Docket No. B061915.

14 Cal.App.4th 42 (1993)

17 Cal. Rptr.2d 345

SOUTHERN PACIFIC PIPE LINES, INC., Plaintiffs and Respondents, v. STATE BOARD OF EQUALIZATION et al., Defendants and Appellants.

Court of Appeals of California, Second District, Division Five.

March 11, 1993.


Attorney(s) appearing for the Case

COUNSEL

Daniel E. Lungren, Attorney General, Timothy G. Laddish, Assistant Attorney General, Edmond B. Mamer and Philip C. Griffin, Deputy Attorneys General, De Witt W. Clinton, County Counsel, and Albert Ramseyer, Deputy County Counsel, for Defendants and Appellants.

O'Neill, Huxtable & Abelson, Mary L. O'Neill, Hanna & Morton, Edward S. Renwick and Stephen G. Mason for Plaintiffs and Respondents.


OPINION

GODOY PEREZ, J.

This appeal raises the question, to what extent may private oil company pipelines which run through more than one county be centrally assessed by the State Board of Equalization. For the reasons stated below, we affirm the trial court's judgment, as modified, and hold that lands and rights-of-way through which such pipelines run must be locally assessed and taxed and that only the line itself and certain items...

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