Howard Jarvis Taxpayers Ass'n v. City of Riverside

Opinion

RICHLI, J.

J. — The question before us is whether streetlighting assessments come within Proposition 218’s exemption for assessments imposed exclusively to finance the maintenance and operation of streets and sidewalks. We will hold that they do and therefore that preexisting streetlighting assessments are “grandfathered” under Proposition 218.

I

Statutory Background

Proposition 218 can best be understood against its historical background, which begins in 1978 with the adoption of Proposition 13. “The purpose of Proposition 13 was to cut local property taxes. [Citation.]” (County of Los…