Kizziah v. Department of Transportation

Opinion

RANCANELLI, P. J.

On appeal from an adverse judgment below, appellants, Department of Transportation of the State of California and Adriana Gianturco, Director of Transportation (hereafter DOT), 1 we consider an issue of first impression: whether legislation authorizing the DOT to annually apportion to local government agencies revenue derived from leased lands acquired for future highway purpose and providing for credit allowance or refunds offsetting lessees’ payment of local possessory interest taxes is facially invalid under the provisions of California Constitution, article XVI,…