General Pipe Line Co. v. State Board of Equalization

THE COURT.

A rehearing was granted in this case in order that we might consider and determine the issue as to what properties are included within the term “inter-county pipe lines”, for purposes of taxation. We are satisfied with our previous determination of the major controversy, and accordingly adopt the following portion of our original opinion by Mr. Justice Thompson as part of our present opinion:

“The plaintiff commenced this action for declaratory relief, and secured a judgment, from which the defendants prosecute this appeal.

“The appellants and respondents agree upon the question involved, which is as follows: ‘Is it the duty of the State Board of Equalization under the provisions of section 14 of article XIII of the Constitution and section 3663a of the Political Code, to assess the intercounty oil pipe line of plaintiff company, when such property is used for private and not public utility purposes, or should such property be assessed by local assessors ? ’

‘ ‘ The pertinent language of the section referred to reads as follows: ‘All pipe lines, flumes, canals, ditches and aqueducts not entirely within the limits of any one county, and all property other than franchises, owned or used by (1) railroad companies including street railways, herein defined to include interurban electric railways, whether operating in one or more counties, (2) sleeping car, dining ear, drawing room car, and palace car companies, refrigerator, oil, stock, fruit and other car-loaning and other car companies operating upon the railroads in the state, (3) companies doing express business on

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any railroad, steamboat, vessel or stage line in this state, (4) telegraph and telephone companies, (5) companies engaged in the transmission or sale of gas or electricity, shall be assessed annually by the State Board of Equalization at the actual value of such property.

“ ‘All property so assessed by said board shall be subject to taxation to the same extent and in the same manner as other property. ’

“Section 3663a of the Political Code requires the Board of Equalization to assess the property enumerated in section 14, article XIII, of the Constitution giving them the authority to exact and require the information for that purpose.