Larson v. Duca

Opinion

PETERSON, J.

This is a case of first impression in which appellant John L. Larson challenges a trial court ruling concerning the application of Proposition 58. That proposition amended article XIII A, section 2, to the California Constitution (section 2) by adding thereto, inter alia, subdivision (h) effective November 5, 1986, and thereby granted property tax relief to persons who acquired California real property from their parents by providing that such a transfer would not, with certain monetary limitations, trigger reassessment as a “change in ownership” of the property for tax…