Archer

Appellants appeal from a judgment of the Modoc County Superior Court granting a peremptory writ of mandate commanding respondents Modoc County Auditor and Assessor, respectively, to reduce certain tax assessments to zero.

Questions Presented

1. The board of supervisors are entitled to bring this action.

2. Mandamus is the appropriate remedy.

3. The board of equalization erred in holding that as a matter of law the permits and leases were not taxable.

Record

Appellant Modoc County Assessor levied certain possessory interest tax assessments for the 1968-1969 and 1969-1970 taxable years. Thirty-five of these tax assessments were on grazing permits issued pursuant to section 315b of title 43 and section 580L of title 16 of the United States Code. Thirty-three assessments related to agricultural leases. The 68 owners of the permits and leases protested these assessments to the board of supervisors, contending that their interests had no cash value. The board, sitting as a board of equalization, held that the grazing permits had no cash value, that the full cash value" of the agricultural leases was zero, and ordered the assessment roll to be reduced accordingly.…