Mandel

DECISION AND ORDER DENYING REQUEST FOR THREE-JUDGE COURT AND DISMISSING COMPLAINT WITH PREJUDICE

This matter arises upon the Complaint of Plaintiff on behalf of himself and all others similarly situated against the Assessors and Tax Collectors of each of the fifty-eight counties of the State of California. Plaintiff alleges that the residency requirements of Article XIII, Section iy4 of the California Constitution violate the Due Process and Equal Protection Clauses of the Fourteenth Amendment to the United States Constitution, that it interferes with interstate commerce, and that it has a “chilling effect” on the right of veterans of other States to move to California.

Plaintiff alleges that he has fulfilled all conditions precedent to the exemption, except the residency requirements, and that he was denied the exemption solely because of this failure. Plaintiff seeks the convening of a three-judge court pursuant to 28 U.S.C. § 2284 to hear and determine the question of whether Article XIII, Section 1(4 of the California Constitution taken in conjunction with California Rev. and Tax. Code, Section 205 (West 1970) (which defines and describes who is a veteran) is…