Hanks

This case is companion to Michels v. Watson, ante, p. 404 [ 40 Cal.Rptr. 464 ] 2d Civil No. 27835, this day decided. Plaintiff, a taxpayer and owner of a single family residence, filed a petition for writ of mandate to require defendant State Board of Equalization to increase assessment rolls of all counties of the state for 1962-63 and 1963-64 fiscal years, and all future years, to make them conform to full cash value. No oral proceedings other than argument were had in the trial court; however, introduced as Exhibit 1 was a release of the State Board of Equalization, dated September 11, 1962, setting out the average assessment levels of each county and showing statewide averages for 1960, 1961 and 1962, to be 22.6, 23.5 and 23.8 per cent of true value, respectively. The trial court found that during 1960, 1961 and 1962, no assessed valuation in the state was at 100 per cent of full cash value and assessors throughout the state were using full cash value as a base or standard for assessments and were applying a ratio to full cash value in order to arrive at assessed valuation (Finding of Fact, No. I); and that defendant board intends to leave assessment of property at a fraction…