Midstate Theatres, Inc. v. Board of Supervisors

On August 23, 1972, appellants, Midstate Theatres, Inc., a corporation, and Redwood Theatres, Incorporated, a corporation, (hereinafter “applicants”) timely filed with the Board of Supervisors of Stanislaus County sitting as a county board of equaliza tion (hereinafter “the board”) applications for reduction in their 1972-1973 property tax assessments on their land, hotel, theater and parking garage located in the City of Modesto. The applications were made on printed forms provided by the county, and though amended on August 30 and September 25, 1972, the applications as amended were rejected by the county counsel as invalid because they did not show the “facts relied upon to support the claim that the board should order a change” in the assessment of value of the subject property.

Applicants petitioned the superior court for a writ of mandate directing the board to conduct a hearing on the applications. The superior court ordered that the applications be set for hearing on condition that at least 20 days before the hearing the applicants furnish to the board complete appraisal reports by all appraisers applicants intended to call as witnesses. The trial court also…