Connolly v. County of Orange

Opinion

BAXTER, J.

We are asked to decide whether article XIII, section 3, subdivisions (a) and/or (d) of the California Constitution 1 preclude imposition of an ad valorem tax on privately held leasehold interests in real property owned by the University of California and improved with homes owned and occupied by the university employees who hold the leases. Because appellate decisions have created uncertainty as to the tax status of these interests, 2 and similar properties comprise a significant part of the tax base of several local governments and school districts, 3 we address this…