General American Transportation Corp. v. State Board of Equalization

We decide in this case that Revenue and Taxation Code section 11655, which requires the State Board of Equalization (board) to hold secret all “business affairs” information and records reported to it by taxpayers in reassessment proceedings under the private railroad car tax law (PRCTL) (Rev. & Tax. Code, § 11201 et seq.), means that reassessment hearings must be closed to the public where needed to preserve that confidentiality. Accordingly, we affirm a superior court judgment granting writ of mandate against the public disclosure of information submitted by General American Transportation Corporation (General American), respondent taxpayer in this appeal by the board.

Background

Pursuant to the PRCTL, the board annually assesses, levies and collects an ad valorem tax on private railroad cars owned by General American and operated in California. (Rev. & Tax. Code, §§ 11251-11252, 11291-11294, 11401-11407; all further section references are to that code unless otherwise indicated.) General American has to file a report each year containing financial information for the board to use in making annual assessments. (§ 11271.)

This action stems from reassessment…