(Download) "Southern California Telephone Co. V. State Board Of Equalization" by Supreme Court Of California In Bank # eBook PDF Kindle ePub Free
eBook details
- Title: Southern California Telephone Co. V. State Board Of Equalization
- Author : Supreme Court Of California In Bank
- Release Date : January 02, 1938
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 78 KB
Description
SEAWELL, J. Petition for writ of mandate to be directed to the State Board of Equalization. Since 1935 the property of telephone and telegraph companies, other than their franchises, is assessed by the State Board of Equalization. (Art. XIII, sec. 14, Const., as amended in 1933, effective January 1, 1935.) Upon the value as thus assessed cities, counties and other local taxing districts levy ad valorem taxes. The State Board of Equalization assessed the central office equipment of petitioner Southern California Telephone Company as improvements to realty for the fiscal year 1937-1938, with the result that taxes in the amount of approximately $36,000 have been levied against said property which would not have been charged against it if it had been assessed as personal property. The prayer of the petition is that the board be directed to correct its assessment by classifying said property as personal property and to transmit notice of the correction to the local tax officers.