County of Sacramento v. Hickman

In County of Sacramento v. Hickman (1967) 66 Cal.2d 841, the court upheld the constitutionality of the revision of Revenue and Taxation Code section 401 to provide for taxation of property at 25 percent of its full cash value. Although the Constitution then provided that "all property subject to taxation shall be assessed for taxation at its full cash value" (Cal. Const., art. XIII, 37, repealed Nov. 5, 1974), this provision was based upon a predecessor statute containing virtually identical language, and the statute had so long been construed as authorizing assessment at a uniform fraction of full value that the construction attained constitutional status when the constitutional provision was enacted: "When for more than 60 years a statute has been construed in a consistent manner by the administrative agencies charged with its enforcement, and the practice has been consistently acquiesced in by the Legislature and recognized by the courts, its language comes to the Constitution clothed in that special meaning." (County of Sacramento v. Hickman, supra, 66 Cal.2d at p. 851.) In Hickman, the first documentation of the statutory construction adhered to by the administrative agency appeared approximately 59 years before the successor constitutional provision was enacted. ( Id., at p. 848.)