County of Orange v. Bezaire

Opinion

SILLS, P. J.

I. Introduction

In this appeal we deal with a technical question within the overall framework of Proposition 13—whether Proposition 13’s inflation cap should be calculated based on the original purchase price of the property, or whether it always applies against any intervening previous year’s reassessed value. We conclude that the intent of the drafters of Proposition 13, as it was amended in 1978 within six months of its passage by Proposition 8, a measure for which Paul Gann himself co-wrote the ballot argument, is that the inflation factor is calculated against the…