ELK HILLS POWER, LLC v. BOARD OF EQUALIZATION

No. S194121.

57 Cal.4th 593 (2013)

160 Cal. Rptr. 3d 387

304 P.3d 1052

ELK HILLS POWER, LLC, Plaintiff and Appellant, v. BOARD OF EQUALIZATION et al., Defendants and Respondents.

Supreme Court of California.

August 12, 2013.


Attorney(s) appearing for the Case

Law Offices of Peter Michaels, Peter W. Michaels ; Gibson, Dunn & Crutcher, Julian W. Poon , Blaine H. Evanson ; Mooney, Wright & Moore and Paul J. Mooney for Plaintiff and Appellant.

Richard N. Wiley for Wirelessco, L.P., as Amicus Curiae on behalf of Plaintiff and Appellant.

Reed Smith , Mardiros H. Dakessian , Margaret M. Grignon , Mike Shaikh and John R. Messenger for Institute for Professionals in Taxation as Amicus Curiae on behalf of Plaintiff and Appellant.

Sutherland, Asbill & Brennan, Douglas Mo , Prentiss Willson, Jr. , and Eric S. Tresh for Broadband Tax Institute as Amicus Curiae on behalf of Plaintiff and Appellant.

Wm. Gregory Turner for Council on Taxation as Amicus Curiae on behalf of Plaintiff and Appellant.

Cahill, Davis & O'Neall and Cris K. O'Neall for California Taxpayers Association, California Manufacturers & Technology Association and Silicon Valley Leadership Group as Amici Curiae on behalf of Plaintiff and Appellant.

Coblentz, Patch, Duffy & Bass, Richard R. Patch , Jeffrey Sinsheimer and Charmaine G. Yu for California Cable and Telecommunications Association as Amicus Curiae on behalf of Plaintiff and Appellant.

Paul Hastings , Peter H. Weiner , Gordon E. Hart , Sean D. Unger , Jill E. C. Yung , Nancy Iredale and Jeffrey G. Varga for Independent Energy Producers Association as Amicus Curiae on behalf of Plaintiff and Appellant.

Edmund G. Brown, Jr. , and Kamala D. Harris , Attorneys General, David S. Chaney , Chief Assistant Attorney General, Paul D. Gifford , Assistant Attorney General, Felix E. Leatherwood , Dean Freeman , Leslie Branman Smith , Brian Wesley and Tim Nader , Deputy Attorneys General, for Defendant and Respondent Board of Equalization.

Theresa A. Goldner , County Counsel, and Jerri S. Bradley , Deputy County Counsel, for Defendant and Respondent County of Kern.

John F. Krattli , Acting County Counsel (Los Angeles) and Albert Ramseyer , Principal Deputy County Counsel, for John R. Noguez, Los Angeles County Assessor as Amicus Curiae on behalf of Defendants and Respondents.

Edward G. Summers for Middle Class Taxpayers Association as Amicus Curiae on behalf of Defendants and Respondents.

Michael Wall and Alex Jackson for Natural Resources Defense Council as Amicus Curiae on behalf of Defendants and Respondents.

Miguel Márquez , County Counsel (Santa Clara), Orry P. Korb , Assistant County Counsel, Robert M. Coelho , Lead Deputy County Counsel, and Steve Mitra , Deputy County Counsel, for California State Association of Counties and California Assessors' Association as Amici Curiae on behalf of Defendants and Respondents.

John Stump for Sierra Club as Amicus Curiae on behalf of Defendants and Respondents.

Ann Hancock, in pro. per., for Climate Protection Campaign as Amicus Curiae on behalf of Defendants and Respondents.

Kurt R. Wiese and Barbara Baird for South Coast Air Quality Management District as Amicus Curiae.


OPINION

CHIN, J.

This case presents questions regarding how the Board of Equalization (Board) may assess the value of an electric powerplant for purposes of property taxation. The issue is complicated by the circumstance that, with exceptions not relevant here, assessors may not include the value of intangible assets and rights in the value of taxable property. (Cal. Const., art. XIII, § 2; Rev. & Tax. Code, §§ 110...

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