Legal Opinion

Carman v. Alvord

California Supreme Court

Decided May 10, 1982No. L.A. 31516PublishedCited by 136 opinions

1Opinion of the Court

Opinion

NEWMAN, J.

Richard Carman, a landowner in San Gabriel (City), appeals from a judgment of dismissal after the demurrer to his third amended complaint for refund of 1978-1979 taxes was sustained without leave to amend. The issue is whether article XIII A of the state Constitution (the four-year-old Prop. 13) permits levy of an ad valorem tax in excess of the 1 -percent-of-value limit, in order to meet City’s obligations to the Public Employees’ Retirement System (PERS).

We conclude that the tax is permitted by section 1 of article XIII A, which provides: “(a) The maximum amount of any ad…

2Cases cited24 opinions

  1. United States Trust Co. of NY v. New JerseySupreme Court of the United States · 1977
  2. Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
  3. Von Hoffman v. City of QuincySupreme Court of the United States · 1867
  4. Associated Home Builders of Greater Eastbay, Inc. v. City of LivermoreCalifornia Supreme Court · 1976
  5. Ward v. TaggartCalifornia Supreme Court · 1959

19 more not listed; retrieve them via the Exa API.

3Cited by136 opinions

  1. Fisher v. City of BerkeleyCalifornia Supreme Court · 1984
  2. People v. ValenciaCalifornia Supreme Court · 2017
  3. Legislature v. EuCalifornia Supreme Court · 1991
  4. Gomes v. Countrywide Home Loans, Inc.California Court of Appeal · 2011
  5. Farmers Ins. Exchange v. ZerinCalifornia Court of Appeal · 1997

131 more not listed; retrieve them via the Exa API.

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