Legal Opinion
Centex Real Estate Corp. v. City of Vallejo
California Court of Appeal
Decided October 29, 1993No. A057402PublishedCited by 13 opinions
1Opinion of the Court
Opinion
PERLEY, J.
This appeal challenges the validity of an excise tax enacted by the City of Vallejo by Ordinance No. 1058. Appellants, Centex Real Estate Corp., Davidon Homes and The Lusk Company, real estate developers, contend that the ordinance was enacted to circumvent the requirements of Government Code 1 section 66000 et seq. which restrict the imposition of development fees and that the excise tax is in effect a prohibited fee. We conclude that the excise tax is valid and affirm.
Factual Background
On August 29, 1989, the City Council of the City of Vallejo (the City) adopted Ordinance…
2Cases cited10 opinions
- Calfarm Insurance v. DeukmejianCalifornia Supreme Court · 1989
- United States v. New OrleansSupreme Court of the United States · 1879
- Ex Parte BraunCalifornia Supreme Court · 1903
- Board of Education v. WatsonCalifornia Supreme Court · 1966
- Viking Pools, Inc. v. MaloneyCalifornia Supreme Court · 1989
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3Cited by13 opinions
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- California Ass'n of Professional Scientists v. Department of Fish & GameCalifornia Court of Appeal · 2000
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- Howard Jarvis Taxpayers Ass'n v. County of OrangeCalifornia Court of Appeal · 2003
- Walker v. City of San ClementeCalifornia Court of Appeal · 2015
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