Howard Jarvis Taxpayers' Ass'n v. Fresno Metropolitan Projects Authority

Opinion

ARDAIZ, P. J.

This case presents the issue of whether the retail transactions and use tax of one-tenth of 1 percent (popularly known as the “Arts to Zoo” tax) authorized by the Fresno Metropolitan Projects Act (Gov. Code, § 68056 et seq.) violates article XI, section 11, subdivision (a) of the California Constitution. The constitutional provision states: “The Legislature may not delegate to a private person or body power to make, control, appropriate, supervise or interfere with county or municipal corporation improvements, money or property, or to levy taxes or assessments, or perform…