Western States Petroleum Association, Plaintiff and Respondent v. — Kennard, J., Concurring in Part and Dissenting…

Summary

Justice Kennard agrees that the petroleum-refinery assessment rule is substantively consistent with the statutory definition of real property and the Constitution, but concludes that the rule was procedurally invalid because the Board did not comply with the California Administrative Procedure Act. She disagrees with the majority's classification of the rule as quasi-legislative, reasoning that it is an interpretive regulation entitled to less judicial deference. She would nevertheless uphold the judgment invalidating the rule because the Board may reissue it after complying with the required procedures.