Maples

Rodi, Pollock, Pettker, Galbraith & Cahill, John D. Cahill, Cris K. O'Neall, C. Stephen Davis, Robert C. Norton, Wade E. Norwood, Los Angeles; Morrison & Foerster, Thomas H. Steele, Peter B. Ranter, San Francisco, John Sobieski, Los Angeles, Pilar M. Sansone; Clifford & Brown and Patrick J. Osborn, Bakersfield, for Real Party in Interest and Appellant.

Mayer, Brown, Rowe & Maw, Gregory R. McClintock, Los Angeles, and Brian E. Wall for Western States Petroleum Association, California Independent Petroleum Association and Independent Oil Producers' Agency as Amici Curiae on behalf of Real Party in Interest and Appellant.

No appearance for Defendant and Respondent.

VARTABEDIAN, Acting P.J.

This appeal concerns the valuation of petroleum and natural gas rights as taxable real property interests. Appellant James W. Maples (Assessor) appeals from a judgment denying a petition for writ of administrative mandate. He petitioned for the writ in his capacity as Assessor/Recorder of the County of Kern. Assessor sought to overturn a decision of respondent Kern County Assessment Appeals Board (AAB) reducing Assessor's valuation of certain property owned by real party in interest Occidental…