In Pacific Gas & Electric Co. v. State Bd. of Equalization (1980) the court determined that article XIII, section 32 of the California Constitution barred three public utilities from seeking injunctive and declaratory relief to compel the State Board of Equalization to adjust real property tax assessments, as the proper procedure was by payment of the tax and suit for refund. the court stated: "Even in the absence of constitutional guidance, courts recognized the dangers inherent in delaying collection of needed public revenue and were extremely reluctant to interfere with the taxation process before payment." (27 Cal. 3d at p. 282.)" 'Any delay in the proceedings of the officers, upon whom the duty is devolved of collecting the taxes, may derange the operations of government, and thereby cause serious detriment to the public.' " (Pacific Gas & Electric, supra, 27 Cal. 3d at p. 283, quoting Dows v. City of Chicago supra, 78 U.S. 108, 110 20 L. Ed. 65, 66.)