STRONG v. STATE BD. OF EQUALIZATION

No. C052818.

66 Cal.Rptr.3d 657 (2007)

155 Cal.App.4th 1182

Michael STRONG, as Assessor, etc., Plaintiff and Appellant, v. STATE BOARD OF EQUALIZATION, Defendant and Respondent; Tom Kidwell, as Assessor, etc., Intervener and Appellant; Equality California et al., Interveners and Respondents.

Court of Appeal of California, Third District.

October 2, 2007.


Attorney(s) appearing for the Case

Ronald S. Erickson, County Counsel, for Plaintiff and Appellant.

Best, Best & Krieger, Daniel P. Neal, Sacramento; Cota Duncan & Cole and Dennis M. Cota, for Intervener and Appellant.

Allen A. Haim and Douglas J. Maloney, San Rafael, for California Assessors' Association as Amicus Curiae on behalf of Plaintiff and Appellant, Michael V. Strong.

Edmund G. Brown Jr., Attorney General, William L. Carter, Supervising Deputy Attorney General, and George C. Spanos, Deputy Attorney General, for Defendant and Respondent, State Board of Equalization.

Munger, Tolles & Olson, Paul J. Watford, Los Angeles, Michelle Friedland, Daniel J. Powell, San Francisco; National Center for Lesbian Rights, Shannon Minter, Vanessa H. Eisemann, Melanie Rowan; Lambda Legal Defense and Education Fund, Jennifer C. Pizer and F. Brian Chase, for Interveners and Respondents.


SCOTLAND, P.J.

The State Board of Equalization has promulgated a rule that grants to registered domestic partners certain property tax relief afforded to spouses. County assessors unsuccessfully challenged the rule in the trial court and now appeal, arguing that it is unconstitutional. We disagree.

In 1978, voters adopted Proposition 13, a constitutional amendment, which limits the amount of ad valorem tax assessed on real property unless there has been a...

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