NUNES TURFGRASS, INC. v. COUNTY OF KERN

Docket Nos. 4242, 4410.

111 Cal.App.3d 855 (1980)

168 Cal. Rptr. 842

NUNES TURFGRASS, INC., Plaintiff and Respondent, v. COUNTY OF KERN, Defendant, Cross-complainant and Appellant; KENNETH CORY, as State Controller, Cross-defendant and Appellant. NUNES TURFGRASS, INC., Plaintiff and Appellant, v. COUNTY OF STANISLAUS, Defendant and Respondent.

Court of Appeals of California, Fifth District.

November 6, 1980.


Attorney(s) appearing for the Case

COUNSEL

Ralph B. Jordan, County Counsel, D.N. Reid, Assistant County Counsel, Ronald D. Wenkart and D. Sorensen, Deputy County Counsel, for Defendant, Cross-complainant and Appellant.

Evelle J. Younger and George Deukmejian, Attorneys General, Ernest P. Goodman, Assistant Attorney General, and Edward P. Hollingshead, Deputy Attorney General, for Cross-defendant and Appellant.

Richardson & Gaskill and Robert L. Jones, Jr., for Plaintiff and Appellant and Plaintiff and Respondent.

Gilbert W. Boyne, County Counsel, John F. Christensen, Assistant County Counsel, Carl O. Waggoner, Senior Deputy County Counsel, Harry P. Drabkin and Gerarde F. Imhoff, Deputy County Counsel, for Defendant and Respondent.


OPINION

ZENOVICH, Acting P.J.

The issue before us is whether the Legislature has the authority to extend the "growing crops" exemption from taxation (Cal. Const., art. XIII, § 3, subd. (h)) to turf grasses grown for sale and transplanted as living plants. For the following reasons we conclude that the enactment (Rev. & Tax. Code, § 202.1) is an invalid exercise of the...

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