(DOWNLOAD) "Itt World Communications Inc. V. City And County Of San Francisco" by Supreme Court Of California " Book PDF Kindle ePub Free
eBook details
- Title: Itt World Communications Inc. V. City And County Of San Francisco
- Author : Supreme Court Of California
- Release Date : January 31, 1985
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 81 KB
Description
The question in this case is whether the "valuation rollback" provision of article XIII A, section 2, subdivision (a), of the California Constitution, part of the 1978 initiative known as Proposition 13, applies to unit taxation of public utility property.*fn1 Plaintiff ITT World Communications, Inc. (hereinafter Worldcom) brought this action for a property tax refund for the fiscal years 1978-1979 and 1979-1980 against defendants, the City and County of San Francisco and the State Board of Equalization (hereinafter the Board), alleging that the Board acted illegally in refusing to adjust the assessment of Worldcom's property to its 1975-1976 value in accordance with the valuation rollback provision. The court entered summary judgment in favor of defendants, and plaintiff appealed. We conclude that the judgment should be affirmed.