Board of Supervisors v. Lonergan

Opinion

MOSK, J.

In Amador Valley Joint Union High Sch. Dist. v. State Bd. of Equalization (1978) 22 Cal.3d 208 [149 Cal.Rptr. 239, 583 P.2d 1281] (hereinafter Amador), we upheld the validity of article XIII A of the California Constitution against multiple constitutional challenges. Adopted in June 1978 as an initiative measure designated and popularly known as Proposition 13, article XIII A significantly altered the system of real property taxation in this state.

In considering the substantial attacks mounted against the measure, we restricted our inquiry to the “principal, fundamental…