California, United States of America
The following excerpt is from State Bd. of Equalization v. Watson, 437 P.2d 761, 66 Cal.Rptr. 377, 68 Cal.2d 307 (Cal. 1968):
Respondent is such a 'local officer' whose duties relate to assessment of property. Section 15612 empowers the board to 'require' him to produce 'any' records in his custody, expressly including records 'relating to the assessment of specific properties' such as that owned by the three named airlines. The statute, furthermore, gives respondent no discretion to withhold such records from inspection by the board. In such circumstances, mandate is the proper remedy to compel respondent to comply with the ministerial duty imposed on him by law. (Code Civ.Proc. 1085; County of Sacramento v. Hickman (1967) supra, 66 A.C. 875, 879, 59 Cal.Rptr. 609, 428 P.2d 593, and cases cited.)
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