"Plaintiff Whorton is a taxpayer, although not a taxpayer who is challenging an assessment of taxes against himself. His assertion of standing is premised on the theory that defendants are without authority to create a de facto exemption from Sonoma County's sales tax and have illegally expended funds by administering the sales tax law while recognizing such an improper exemption ... [P]laintiff Whorton is not challenging the exercise of the Board's legitimate discretion, but rather the extent of the Board's authority under section 6353. In the circumstances of the case, we hold that Whorton has standing to challenge the Board's interpretation and application of section 6353"
How later courts described this case
- "Plaintiff Whorton is a taxpayer, although not a taxpayer who is challenging an assessment of taxes against himself. His assertion of standing is premised on the theory that defendants are without authority to create a de facto exemption from Sonoma County's sales tax and have illegally expended funds by administering the sales tax law while recognizing such an improper exemption ... [P]laintiff Whorton is not challenging the exercise of the Board's legitimate discretion, but rather the extent of the Board's authority under section 6353. In the circumstances of the case, we hold that Whorton has standing to challenge the Board's interpretation and application of section 6353"
Written by the judges who cited it.
The opinion
POCHE, J.
I concur in the judgment of this court on the basis that, since its original enactment in 1941, Revenue and Taxation Code section 6353 in all its various forms has always exempted sales of geothermal steam from retail sales tax.
A petition for a rehearing was denied November 25, 1987, and the opinion was modified to read as printed above. Respondents’ petition for review by the Supreme Court was denied January 27, 1988.