Watson

This is an original petition for writ of mandate filed by the State Board of Equalization (hereinafter called the board) to compel respondent assessor to comply with his statutory duty of making available for the board’s inspection certain records in his custody pertaining to the assessment of three airlines operating in Los Angelss County. (Gov. Code, §15612.) We have concluded that respondent’s objections to discharging his duty are without merit, and hence that a peremptory writ should issue.

For more than a year both the board and the Legislature have been seeking a solution to the difficult problem of developing a uniform formula for allocating and assessing the value of certificated aircraft operating in intrastate or interstate commerce; in general, such aircraft are subject to property taxation on an apportioned basis by the counties in which they are physically present. The matter was first regulated by the board under its rule-making power (Cal. Admin. Code, tit. 18, § 202); that regulation, however, was temporary, covering only the 1967 assessment year. Thereafter the Legislature enacted section 987 of the Revenue and Taxation Code (Stats. 1967, eh. 319) to govern this…