[DOWNLOAD] "Western Oil And Gas Association V. State Board Of Equalization" by Supreme Court Of California # Book PDF Kindle ePub Free
eBook details
- Title: Western Oil And Gas Association V. State Board Of Equalization
- Author : Supreme Court Of California
- Release Date : January 17, 1987
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 75 KB
Description
An oil industry association, and seven oil companies operating intercounty pipelines in this state, brought suit to prevent the State Board of Equalization (Board) from requiring the companies to furnish information concerning the land and rights of way on which the pipelines are located. The trial court granted the relief requested, ruling that the Board had no legitimate need for the information because it lacked jurisdiction to assess these property interests. The Court of Appeal agreed with this reasoning, and affirmed. "Although seemingly a dispute as to whether [the Board] in the exercise of its authority to assess pipelines may require [the oil companies] to produce information concerning the lands and rights of way on which the pipelines are located, the real point on which resolution of this appeal truly revolves is framed by the question: 'Does the constitutional requirement that [the Board] shall assess inter-county pipelines give [the Board] the power to assess lands and rights of way on which the pipelines are located?' We hold that it does not and conclude that the trial court did not err." We disagree with this framing of the critical question and, finding that the trial court should not have granted the relief requested, reverse.