Western States Petroleum v. St. Bd. of Equal. 1/18/12 CA2/8

State: California

Court: 1st District Court of Appeal 1st District Court of Appeal

Docket No: B225932

Case Date: 05/16/2012

Preview:Filed 1/19/12

CERTIFIED FOR PUBLICATION IN THE COURT OF APPEAL OF THE STATE OF CALIFORNIA SECOND APPELLATE DISTRICT DIVISION EIGHT

WESTERN STATES PETROLEUM ASSOCIATION, Plaintiff and Respondent, v. STATE BOARD OF EQUALIZATION, Defendant and Appellant.

B225932 (Los Angeles County Super. Ct. No. BC403167)

APPEAL from a judgment of the Superior Court of Los Angeles County, Robert L. Hess, Judge. Affirmed. Kamala D. Harris, Attorney General, Paul D. Gifford, Senior Assistant Attorney General, Felix E. Leatherwood, W. Dean Freeman, and Brian D. Wesley, Deputy Attorneys General, for Defendant and Appellant. Cahill Davis & O`Neall, C. Stephen Davis, Cris K. O`Neall and Andrew W. Bodeau for Plaintiff and Respondent.

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For more than 25 years, the State Board of Equalization (SBE) directed county assessors to assess the value of the real property at petroleum refineries by applying valuation formulas generally applicable to all industrial and manufacturing properties. (See Cal. Code Regs., tit. 18,

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