Rider v. County of San Diego

Opinion

LUCAS, C. J.

Introduction

In this case we consider, among other issues, a question previously left open (see Los Angeles County Transportation Com. v. Richmond (1982) 31 Cal.3d 197, 208 [182 Cal.Rptr. 324, 643 P.2d 941] [hereafter Richmond}) regarding the validity of a taxation scheme enacted for the apparent purpose of avoiding the supermajority voter approval requirement imposed by a 1978 initiative measure (Prop. 13) with respect to any “special taxes” sought to be imposed by “cities, counties and special districts” (see Cal. Const., art. XIII A, § 4 [hereafter section 4]). At issue…