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IEPA v. STATE BD. OF EQUALIZATION

No. D043125.

22 Cal.Rptr.3d 562 (2004)

125 Cal.App.4th 425

INDEPENDENT ENERGY PRODUCERS ASSOCIATION, INC., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent.

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

November 29, 2004.

Attorney(s) appearing for the Case

Rodi, Pollock, Pettker, Galbraith & Cahill, C. Stephen Davis, Andrew Bodeau, and Cris K. O'Neall, Los Angeles, CA, for Plaintiff and Appellant.

Bill Lockyer, Attorney General, David P. Druliner, Chief Assistant Attorney General, Gary W. Schons, Assistant Attorney General, W. Dean Freeman, Gregory S. Price, Felix E. Leatherwood and Leslie Branman-Smith, Deputy Attorneys General, for Defendant and Respondent.

NARES, J.

In this declaratory relief action the plaintiff Independent Energy Producers Association, Inc. (IEPA), which represents the interests of independent electric generating facilities, asserts that the California State Board of Equalization (the Board) improperly assessed certain of its members' property for taxation. IEPA asserts that after deregulation of the energy market in California in 1996, when utilities were required to sell off generating facilities...

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