Hickman

This is an original petition for writ of mandate filed by the County of Sacramento, its board of supervisors, *844 and several school districts, to compel respondent county-assessor to comply with Revenue and Taxation Code section 401, which requires the assessment of all taxable property at an announced fraction of its full cash value. The sole question presented is whether that statute is in conflict with the Constitution. We have concluded that the measure is valid, and hence that a peremptory writ should issue.

As part of an extensive property tax reform in 1966 (Stats. 1966, First Ex. Sess., ch. 147, § 34), Revenue and Taxation Code section 401 was rewritten to provide that “Every assessor shall assess all property subject to general property taxation from the lien date for the 1967-68 fiscal year through the 1970-71 fiscal year at a publicly announced ratio of his own choosing which shall be between 20 percent and 25 percent of full cash value. [See fn. 1] Beginning with the lien date for the 1971-72 fiscal year, he shall assess all property subject to general property taxation at 25 percent of its full cash value.” 1 In implementation of this statute (see Gov. Code, §…