Supreme Court of California
Western States Petroleum Association v. State Board of Equalization, S200475
The Court of Appeal's judgment that defendant's Rule 474, which provides that the value of petroleum refinery property, including land, improvements, and fixtures, must be assessed as a unit, unlike most industrial property, is affirmed, where: 1) the Court of Appeal erred in finding Rule 474 to be substantively invalid because the adoption of Rule 474 did not exceed defendant's rulemaking authority and Rule 474 is consistent with Proposition 13, Proposition 8, and Revenue and Taxation Code section 51; but 2) defendant failed to provide an adequate assessment of the rule's economic impact as required by the Administrative Procedures Act (APA), so the judgment of the Court of Appeal is affirmed on the ground that Rule 474 is procedurally deficient under the APA.
Appellate Information
- Decided 08/05/2013
- Published 08/05/2013
Judges
- LIU
Court
- Supreme Court of California