County of Amador v. State Board of Equalization

This consolidated appeal is a companion case to County of Amador v. State Board of Equalization, ante, p. 205 [ 49 Cal.Rptr. 448 ]. The present proceeding involves assessments by Amador and Calaveras Counties of East Bay Municipal Utility District’s water rights at Pardee Dam for the tax year 1962-63 rather than 1961-62. Following the 1962 assessments by the two counties, the utility district applied to the State Board of Equalization for review and adjustment. A hearing was held at which the entire record of the 1961 hearing was admitted in evidence. The utility district and the counties introduced additional appraisal reports. The State Board of Equalization rendered decisions, reiterating its position on exemption of the state- *230 granted appropriative water rights and fixing the assessments on the taxable downstream rights at $337,600 for Amador County and $372,800 for Calaveras County. The counties appeal from judgments in mandate proceedings upholding the state board’s action. Except in one respect the issues are precisely the same as in 3 Civil 10985.

In this case the counties contend that the value of the taxable water rights acquired by condemnation from the City of…

I concur in the order of reversal.

This case involves the same problems as that involved in County of Amador v. State Board of Equalization decided this date. For the reasons set forth in my concurring and dissenting opinion in that case, ante, pages 225-228 [ 49 Cal. Rptr. 448, 462 ], it is my opinion that the water rights acquired are fully taxable.

The petitions of the appellants and of the defendants and respondents for a hearing by the Supreme Court were denied April 27, 1966. Traynor, C. J., and Burke, J., were of the opinion that the petitions should be granted.