HAHN v. STATE BD. OF EQUALIZATION

No. B121612.

87 Cal.Rptr.2d 282 (1999)

73 Cal.App.4th 985

Kenneth P. HAHN, as Assessor, etc., et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent; International Business Machines Corporation, Real Party in Interest and Respondent.

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

Rehearing Denied August 16, 1999.

Review Denied October 27, 1999.


Attorney(s) appearing for the Case

Lloyd W. Pellman, County Counsel, and Albert Ramseyer, Principal Deputy County Counsel, for Plaintiff and Appellant Kenneth P. Hahn, Assessor, County of Los Angeles.

Louise H. Renne, City Attorney, and Claude F. Kolm, Deputy City Attorney, for Plaintiff and Appellant Doris Ward, Assessor, City and County of San Francisco.

Ann Ravel, County Counsel, and James Rees, Deputy County Counsel, for Plaintiff and Appellant Lawrence E. Stone, Assessor, County of Santa Clara.

Richard E. Winnie, County Counsel, and Richard Karlsson, Assistant County Counsel, for Plaintiff and Appellant John Scott, Assessor, County of Alameda.

Robert Westmeyer, County Counsel, and Joseph Folkard, Deputy County Counsel, for Plaintiff and Appellant John Tuteur, Assessor, County of Napa.

Laurence M. Watson, County Counsel, and James Persinger, Deputy County Counsel, for Plaintiff and Appellant Bradley Jacobs, Assessor, County of Orange.

John Sansone, County Counsel, and Andrew Freeman, Deputy County Counsel, for Plaintiff and Appellant Gregory J. Smith, Assessor, County of San Diego.

Albin C. Koch, Glendale, for the Cities of Delano, Dinuba, Huron, Monterey, Orange Cove, Pittsburg, Redlands, San Luis Obispo and Union City and the California County Counsel's Association as Amici Curiae on behalf of Plaintiffs and Appellants.

Teresa L. Highsmith, Acting City Attorney, for the City of Alameda as Amicus Curiae on behalf of Plaintiffs and Appellants.

Manuela Albuquerque, City Attorney, for the City of Berkeley as Amicus Curiae on behalf of Plaintiffs and Appellants.

Ronald R. Ball, City Attorney, for the City of Carlsbad as Amicus Curiae on behalf of Plaintiffs and Appellants.

John M. Kaheny, City Attorney, for the City of Chula Vista as Amicus Curiae on behalf of Plaintiffs and Appellants.

Scott H. Howard, City Attorney, for the City of Glendale as Amicus Curiae on behalf of Plaintiffs and Appellants.

Linda A. Gallon, City Attorney, for the City of Gilroy as Amicus Curiae on behalf of Plaintiffs and Appellants.

Francis R. Ruggieri, City Attorney, for the City of Gustine as Amicus Curiae on behalf of Plaintiffs and Appellants.

Robert E. Shannon, City Attorney, for the City of Long Beach as Amicus Curiae as on behalf of Plaintiffs and Appellants.

Robert K. Booth, City Attorney, for the City of Los Altos as Amicus Curiae on behalf of Plaintiffs and Appellants.

Don G. Kircher, City Attorney, for the City of Port Hueneme as Amicus Curiae on behalf of Plaintiffs and Appellants.

Daniel J. Wallace, City Attorney, for the City of Santa Barbara as Amicus Curiae on behalf of Plaintiffs and Appellants.

Michael R. Downey, City Attorney, for the City of Santa Clara as Amicus Curiae on behalf of Plaintiffs and Appellants.

Steven T. Mattas, City Attorney, for the City of South San Francisco as Amicus Curiae on behalf of Plaintiffs and Appellants.

Mark G. Sellers, City Attorney, for the City of Thousand Oaks as Amicus Curiae on behalf of Plaintiffs and Appellants.

Charles 0. Lamoree, City Attorney, for the City of Vacaville as Amicus Curiae on behalf of Plaintiffs and Appellants.

Daniel E. Lungren, Attorney General, David S. Chaney, Richard W. Bakke and Raymond B. Jue, Deputy Attorneys General, for Defendant and Respondent.

O'Melveny & Myers, Holly E. Kendig, Frederick A. Richman and Glenn A. Trager, Los Angeles, for Real Party in Interest and Respondent.


MIRIAM A. VOGEL, J.

In 1946, J. Presper Eckert and John William Mauchley developed the first high-speed electronic digital computer, the ENIAC. It filled a 30-by-50 foot room and weighed 30 tons. It had 18,000 vacuum tubes, 70,000 resistors, and 5 million soldered joints. Information was fed to it by turning a series of dials until they corresponded to the correct digits. The executable instructions making up a program were embodied in separate units that were plugged...

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