Legal Opinion
R. H. MacY & Co. v. Contra Costa County
California Court of Appeal
Decided December 19, 1990No. A049789PublishedCited by 7 opinions
1Opinion of the Court
Opinion
ANDERSON, P. J.
I. Introduction
The case herein challenges anew the constitutionality of Proposition 13 adopted by the California voters on June 6, 1978 (Cal. Const., art. XIII A, §§ 1-6 [hereafter Proposition 13 or Article XIII A]). Specifically, appellants attack the change in ownership provisions of Article XIII A which allow the tax assessment to be based upon the fair market value of the property at the time of the ownership change rather than at its 1975 (base year) value. Appellants argue that as far as commercial property is concerned, the change-in-ownership provisions of…
2Cases cited33 opinions
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- United States v. SalernoSupreme Court of the United States · 1987
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- Personnel Administrator of Mass. v. FeeneySupreme Court of the United States · 1979
- Dunn v. BlumsteinSupreme Court of the United States · 1972
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3Cited by7 opinions
- Tobe v. City of Santa AnaCalifornia Supreme Court · 1995
- California Ass'n of Retail Tobacconists v. StateCalifornia Court of Appeal · 2003
- City of Berkeley v. CukiermanCalifornia Court of Appeal · 1993
- Los Angeles SMSA Limited Partnership v. State Board of EqualizationCalifornia Court of Appeal · 1992
- Tobe v. City of Santa AnaCalifornia Supreme Court · 1995
2 more not listed; retrieve them via the Exa API.