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COUNTY OF LOS ANGELES v. STATE BOARD OF EQUALIZATION

No. D038750.

129 Cal.Rptr.2d 209 (2003)

105 Cal.App.4th 1

COUNTY OF LOS ANGELES et al., Plaintiffs and Appellants, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent; City of Long Beach et al., Real Parties in Interest and Respondents.

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

January 7, 2003.

Attorney(s) appearing for the Case

Lloyd W. Pellman, County Counsel, and Albert Ramseyer, Principal Deputy County Counsel, for Plaintiffs and Appellants.

Bill Lockyer, Attorney General, Richard W. Bakke, Supervising Deputy Attorney General, Gregory S. Price and Leslie Branman-Smith, Deputy Attorneys General, for Defendant and Respondent.

O'Melveny & Myers, Holly E. Kendig, Luc Moritz and Sabrina H. Strong, Los Angeles, for Real Parties in Interest and Respondents.

NARES, J.

This appeal presents the question of whether defendant State Board of Equalization (the Board) properly equalized and adjusted the assessed value of certain rail transportation corridor properties owned by real parties in interest City of Long Beach and City of Los Angeles (together the Cities) but located outside their jurisdictional boundaries. In 1994, the Cities acquired from two railroad companies the subject property interests in the Alameda Corridor...

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