Bates v. State Board of Equalization

This case involves the interpretation and application of article XIII, section 1¼ of the Constitution of California. The section provides a,n exemption from taxation of property to the amount of $1,000 for veterans, their widows and their widowed mothers; but contains a provision that the exemption shall not apply to any person owning property of the value of $5,000 or more, or whose wife owns property of the value of $5,000 or more.

*390 Appeal of Original Plaintiffs

The original plaintiffs, appellants Taleott Bates, a veteran, and A. Tregoning Cape, a nonveteran, both taxpayers, brought this action on behalf of themselves and all others similarly situated who do not qualify for the veterans’ exemption, seeking writ of mandate to compel Donald P. Steivart as Assessor of Monterey County to revise his method . of valuing property and to compel the State Board of Equalization to revise its instructions to all assessors. Presently, assessors use the assessed A’alue of taxable property as establishing the ceiling; they use full cash A'alue for nontaxable property. The assessors take the assessed A'alue of property outside of California if it is taxable, and the full cash A’alue if…