Kroger

This appeal is from a judgment of the Superior Court of Alameda County dismissing a petition for writ of mandate brought by Clubs of California for Fair Competition, a nonprofit corporation, and Oakland Athletic Club Group, a general partnership (hereafter appellants), against Donald Kroger, as Alameda County Tax Assessor, the California State Board of Equalization, and the Young Men’s Christian Association of Oakland, a nonprofit corporation (hereafter YMCA), as real party in interest. The first amended petition, filed on February 1990, challenged the property tax exemption of a newly constructed YMCA building in Oakland, known as the New Oakland YMCA, and sought an order compelling the tax assessor and the State Board of Equalization to include it on the tax rolls for 1990 and three preceding years. The YMCA, joined by the Alameda County Tax Assessor and the State Board of Equalization, filed a motion for summary judgment, and appellants countered with a similar motion for summary judgment or summary adjudication of the issues. In a statement of decision filed May 25, 1990, the court granted YMCA’s motion and denied appellants’ motion. Appellants now appeal from a…