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Legal Opinion

Santa Barbara County Taxpayers Ass'n v. Board of Supervisors

California Court of Appeal

Decided April 18, 1989No. B036348PublishedCited by 10 opinions

1Opinion of the Court

Opinion

GILBERT, J.

The Santa Barbara County Taxpayers Association (TPA) poses two questions regarding county actions under article XIII B of the California Constitution: 1. May the Santa Barbara County Board of Supervisors (Board) recalculate its article XIII B base year (1978-1979) appropriations limitation using an accepted accounting method that is different from the one it originally used? Yes, it may. 2. Do franchise fees fall within the definition of “ ‘proceeds of taxes’ ” under article XIII B, section 8, subdivision (c), to be counted towards the appropriations limit? No, they do not.

Fa…

2Cases cited24 opinions

  1. Associated Home Builders of Greater Eastbay, Inc. v. City of LivermoreCalifornia Supreme Court · 1976
  2. Birkenfeld v. City of BerkeleyCalifornia Supreme Court · 1976
  3. Wildlife Alive v. ChickeringCalifornia Supreme Court · 1976
  4. Longshore v. County of VenturaCalifornia Supreme Court · 1979
  5. Johnston v. City of ClaremontCalifornia Supreme Court · 1958

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3Cited by10 opinions

  1. Jacks v. City of Santa BarbaraCalifornia Supreme Court · 2017
  2. Saathoff v. City of San DiegoCalifornia Court of Appeal · 1995
  3. Howard Jarvis Taxpayers Ass'n v. City of RosevilleCalifornia Court of Appeal · 2002
  4. City of Hawarden v. US West Communications, Inc.Supreme Court of Iowa · 1999
  5. Enterprise Leasing Corp. v. Shugart Corp.California Court of Appeal · 1991

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