City and County of San Francisco v. Farrell

Opinion

MOSK, J.

In 1978, the voters adopted Proposition 13 (now art. XIII A of the Const.), which places limitations on the taxation powers of *50state and local government. Section 4 provides, “Cities, Counties and special districts, by a two-thirds vote of the qualified electors of such district, may impose special taxes on such district, except ad valorem taxes on real property or a transaction tax or sales tax on the sale of real property within such City, County or special district.”1

In our recent decision in Los Angeles County Transportation Com. v. Richmond (1982) 31 Cal.3d 197 [182…