code 21080.18 compliance ceqa 14 ccr 15301 living trust corporate trustee avoiding probate power of attorney stepped up basis joint ownership revocable living trust same sex marriage estate planning berkeley hillside preservation v. city of berkeley 14 ccr 15314 san francisco beautiful v. city and county of san california environmental quality act unusual circumstances exception tomlinson v. county of alameda exemptions citizens for environmental responsibility v. state 14 ccr 15302 14 ccr 15303 ceqa exemption categorical exemptions school disctricts public entities statutory exemptions notice of exemption
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