In County of Sonoma v. State Bd. of Equalization (1987) 195 Cal.App.3d 982, was a suit by a county and one if its residents challenging the State Board of Equalization's interpretation of a state statute concerning exemption of geothermal steam from county taxation. The relief sought--and granted by the trial court--was a judicial declaration that Revenue and Taxation Code section 6353 did not exempt steam from local sales tax, and a writ of mandate directing the State Board of Equalization to commence collecting sales tax on behalf of Sonoma County, and then to remit those taxes to the county. (195 Cal.App.3d at pp. 985-987.) Division Four held that the county and the individual had standing to sue to compel the board to alter its interpretation of the state law as exempting geothermal steam from county taxation: "Taxpayer suits are well recognized in California jurisprudence and are explicitly authorized by statute. (Code Civ. Proc., 526a.) Among other things, section 526a has been interpreted as authorizing a taxpayer to contest the legality of a taxing statute." (County of Sonoma, supra, 195 Cal.App.3d 982, 989.) The court further noted that judicial scrutiny of the board's interpretation argument "need not disrupt the orderly administration of the tax laws." (Id. at p. 990.) However, Division Four ultimately held that the individual and the county were entitled to no relief by virtue of an intervening amendment to the state statute expressly exempting sales of geothermal steam from county taxation, together with a legislative declaration that the amendment "was intended to be declaratory of existing law and to 'codify the longstanding administrative practice of the State Board of Equalization which interprets Section 6353 ... as exempting steam from sales and use taxation.' (Stats. 1986, ch. 420, 2.)" (County of Sonoma, supra, at pp. 988, 990-995.)