Sonoma County Organization of Public Employees v. County of Sonoma

Opinion

MOSK, J.

On June 6, 1978, an initiative measure was passed by the electorate adding article XIIIA to the California Constitution. The provision, designated on the ballot as Proposition 13, placed significant limitations upon the taxing power of local and state government; the amount of revenue which local ¿ntities could raise by means of property taxes was sharply reduced. In order to mitigate the effects of this reduction, the Legislature determined to distribute surplus funds which had been accumulated in the state treasury to local agencies.

By enactment of section 16280 of the…