Howard Jarvis Taxpayers Ass'n v. County of Orange

Opinion

RYLAARSDAM, J.

Proposition 13 amended the California Constitution by prohibiting the imposition of ad valorem property taxes in excess of 1 percent of the cash value of property. It contains an exception allowing excess taxes or special assessments “to pay the interest and redemption charges on any ... [1] (1) [indebtedness approved by the voters prior to July 1, 1978.” (Cal. Const., art. XIII A, § 1, subd. (b)(1).) The issue in this case is whether passage of a new city charter by the voters of real party in interest City of Huntington Beach (City) in July 1978 constitutes prior voter…