Grupe Development Co. v. Superior Court

Opinion

MOSK, J.

We granted review to determine whether a local “special tax” imposed by a school district on residential property developers to fund new school construction was preempted by a comprehensive statewide legislative reform of school construction financing. As will appear, we conclude that the “special tax” in this case was thus preempted, and hence affirm the judgment of the Court of Appeal.

In 1978 the electorate adopted, as part of Proposition 13, new article XIII A, section 4, of the Constitution, declaring that “Cities, Counties and special districts, by a two-thirds vote of the…