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WESTERN STATES PETROLEUM ASSOCIATION v. STATE BOARD OF EQUALIZATION (McDonald, McKinster, and Mallano, JJ., assigned justices pro tempore; Baxter, Chin, and Corrigan, JJ., not participating)

Appellant’s Petition for Review

29 Cited authorities

  1. Yamaha Corp. of America v. State Bd. of Equalization

    19 Cal.4th 1 (Cal. 1998)   Cited 640 times   17 Legal Analyses
    Holding that “administrative interpretation ... will be accorded great respect by the courts and will be followed it not clearly erroneous”

  2. Western States Petroleum Assn. v. Superior Court (Air Resources Board)

    9 Cal.4th 559 (Cal. 1995)   Cited 584 times   2 Legal Analyses
    Holding that it would be improper to take judicial notice of evidence that was both absent from the administrative record and not before the agency at the time of its decision because such evidence is not relevant

  3. Elkins v. Superior Court

    41 Cal.4th 1337 (Cal. 2007)   Cited 341 times
    Holding local family law procedures for abbreviated proceedings based on declarations inconsistent with statute, rules of procedure, and rules of evidence

  4. Smith v. Superior Court

    39 Cal.4th 77 (Cal. 2006)   Cited 239 times   4 Legal Analyses
    Stating that a broad construction of the term "discharge" in § 201 made sense "in light of the important public policy at stake"

  5. Lopez v. Superior Court

    50 Cal.4th 1055 (Cal. 2010)   Cited 96 times
    Holding that petitioner "could not properly challenge whether he committed an enumerated offense justifying his initial MDO commitment," which was a static criterion, after first year of that commitment

  6. Manufacturers Life Ins. Co. v. Superior Court

    10 Cal.4th 257 (Cal. 1995)   Cited 122 times   2 Legal Analyses
    Noting that the Insurance Code does not create a private right of action and that a plaintiff may not "plead around" that limitation by casting a cause of action based on a violation of another statute

  7. Morris v. Williams

    67 Cal.2d 733 (Cal. 1967)   Cited 222 times
    Holding that "[a]lthough a plaintiff ordinarily has the burden of proving every allegation of the complaint, . . . [w]here the evidence necessary to establish a fact essential to a claim lies peculiarly within the knowledge and competence of one of the parties, that party has the burden of going forward with the evidence"

  8. People ex Rel. Younger v. Superior Court

    16 Cal.3d 30 (Cal. 1976)   Cited 115 times
    In Younger, supra, 16 Cal.3d 30, 127 Cal.Rptr. 122, 544 P.2d 1322, an enforcement action brought by the state, we assumed that section 818 was implicated insofar as the action was brought against a public entity, but held that the statute did not preclude the imposition of penalties to be paid into the State Water Pollution Cleanup and Abatement Account (Wat. Code, § 13440) and dedicated to the remediation of the unquantifiable harms associated with oil spills.

  9. City of Long Beach v. Department of Industrial Relations

    34 Cal.4th 942 (Cal. 2004)   Cited 42 times   3 Legal Analyses
    Holding that "[t]he overall purpose of the prevailing wage law is to protect and benefit employees on public works projects" and the law must be construed liberally in light of such purpose

  10. Woods v. Superior Court

    28 Cal.3d 668 (Cal. 1981)   Cited 91 times
    In Woods, the Supreme Court held that an assertedly invalid regulation may be reviewed by administrative mandate when the regulation is challenged as applied to the particular circumstances in an administrative hearing.

  11. Section 1

    Cal. Const. art. XIII § 1   Cited 206 times

    Unless otherwise provided by this Constitution or the laws of the United States: (a) All property is taxable and shall be assessed at the same percentage of fair market value. When a value standard other than fair market value is prescribed by this Constitution or by statute authorized by this Constitution, the same percentage shall be applied to determine the assessed value. The value to which the percentage is applied, whether it be the fair market value or not, shall be known for property tax

  12. Section 2

    Cal. Const. art. XIIIA § 2   Cited 108 times
    Limiting inflation adjustments to 2% per year

  13. Section 324 - Decision

    Cal. Code Regs. tit. 18 § 324   Cited 12 times

    (a) Determination of Full Value, Classification Change in Ownership, or Other Issues. Acting upon proper evidence before it, the board shall determine the full value of the property, including land, improvements, and personal property, that is the subject of the hearing. The determination of the full value shall be supported by a preponderance of the evidence presented during the hearing. The board shall consider evidence of value derived by the use of any of the valuation methods described in regulation

  14. Section 1 - General Application

    Cal. Code Regs. tit. 18 § 1   Cited 9 times

    The rules in this subchapter govern assessors when assessing, county boards of equalization and assessment appeals boards when equalizing, and the State Board of Equalization, including all divisions of the property tax department. Cal. Code Regs. Tit. 18, § 1 1. New Subchapter 1 (Sections 1, 2, 3, 4 and 10) filed 6-23-67; effective thirtieth day thereafter (Register 67, No. 25). 2. Amendment of NOTE filed 10-26-77; effective thirtieth day thereafter (Register 77, No. 44). 3. Amendment filed 11-30-82;

  15. Section 468 - Oil and Gas Producing Properties

    Cal. Code Regs. tit. 18 § 468   Cited 6 times

    (a) The right to remove petroleum and natural gas from the earth is a taxable real property interest. Increases in recoverable amounts of minerals caused by changed physical or economic conditions constitute additions to such a property interest. Reduction in recoverable amounts of minerals caused by production or changes in the expectation of future production capabilities constitute a reduction in the interest. Whether or not physical changes to the system employed in recovering such minerals qualify

  16. Section 461 - Real Property Value Changes

    Cal. Code Regs. tit. 18 § 461   Cited 4 times   1 Legal Analyses

    (a) Section 2 of article XIII A of the California Constitution provides, with certain exceptions stated therein, that real property shall be reappraised if purchased, newly constructed (regulation 463) or a change in ownership occurs (regulation 462) after the original base year. (b) Unless otherwise provided for in this chapter or by statute, real property which was not subject to valuation in a prior base year as required by law shall be appraised at full value for each year it should have been

  17. Section 474 - Petroleum Refining Properties

    Cal. Code Regs. tit. 18 § 474   Cited 2 times   1 Legal Analyses

    (a) The provisions of this rule apply to the valuation of the real property, personal property, and fixtures used for the refining of petroleum. (b) General. (1) The unique nature of property used for the refining of petroleum requires the application of specialized appraisal techniques designed to satisfy the requirements of article XIII, section 1, and article XIII A, section 2, of the California Constitution. To this end, petroleum refineries and other real and personal property associated therewith

  18. Section 469 - Mining Properties

    Cal. Code Regs. tit. 18 § 469

    (a) The provisions of this rule apply to the valuation of the rights to explore, develop and produce minerals, other than oil, gas and geothermal resources, and the real property associated with these rights. (b) General. (1) Rights to enter in or upon land for the purpose of exploration, development or production of minerals are taxable real property interests to the extent they individually or collectively have ascertainable value. (2) It is the right to explore, develop and produce that is being

  19. Section 473 - Geothermal Properties

    Cal. Code Regs. tit. 18 § 473

    (a) The provisions of this rule apply to the valuation of the rights to explore for, develop, and produce useful geothermal energy (hereafter, "proved reserves"), and the real property associated with these rights. The provisions of this rule apply only to the valuation of property for lien dates, including lien dates for both the regular and the supplemental assessment rolls, that occur on or after January 1, 1996. (b) GENERAL (1) Rights to enter in or upon land for the purpose of exploration, development