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GEORGIA PACIFIC CORPORATION v. COUNTY OF MENDOCINO

Nos. C-71 366, C-71 1722 and C-71 1723.

357 F.Supp. 380 (1973)

GEORGIA PACIFIC CORPORATION, Plaintiff, v. COUNTY OF MENDOCINO, Defendant. INTERNATIONAL PAPER COMPANY, Plaintiff, v. COUNTY OF SISKIYOU, Defendant. DIAMOND INTERNATIONAL CORP., Plaintiff, v. COUNTY OF TEHAMA, Defendant.

United States District Court, N. D. California.

April 12, 1973.

Attorney(s) appearing for the Case

Cooley, Crowley, Gaither, Godward, Castro & Huddleson, Paul A. Renne, Andrew Kopperud and John D. Hoffman, San Francisco, Cal., for Georgia Pacific.

Pillsbury, Madison & Sutro, Geo. A. Sears and John Hall, Jr., San Francisco, Cal., for International Paper Co. and Diamond International Corp.

Bagshaw, Martinelli, Corrigan & Jordan, with Leland H. Jordan, San Rafael, Cal., for defendants.

MEMORANDUM OPINION

WOLLENBERG, District Judge.

INTRODUCTION

The three cases in which this decision is rendered have been related and consolidated for purpose of trial on the merits. The questions of law and fact are identical, except insofar as No. C-71—366 challenges the valuation method used by the County of Mendocino in assessing a tax for the year 1970-71 against plaintiff Georgia Pacific Corporation (hereafter "Georgia"). A trial to...

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