Legal Opinion

Goodman v. County of Riverside

California Court of Appeal

Decided March 16, 1983No. Civ. 27400PublishedCited by 18 opinions

1Opinion of the Court

Opinion

McDANIEL, J.

Owen F. and Ann S. Goodman own real property within the boundaries of the Desert Water Agency (DWA). The DWA levied ad valorem taxes on their property to help fund DWA’s payments on its water supply contract with the California Department of Water Resources. The taxes were later collected on behalf of DWA by the County of Riverside.

The Goodmans (plaintiffs) filed an action against the County of Riverside to recover the taxes. They alleged that the levy and collection of these taxes violated article XIH A of the California Constitution, popularly known as Proposition 13. As…

2Cases cited9 opinions

  1. United States Trust Co. of NY v. New JerseySupreme Court of the United States · 1977
  2. Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
  3. Carman v. AlvordCalifornia Supreme Court · 1982
  4. Mosk v. Superior CourtCalifornia Supreme Court · 1979
  5. Metropolitan Water Dist. v. MarquardtCalifornia Supreme Court · 1963

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3Cited by18 opinions

  1. Alameda County Flood Control & Water Conservation District v. Department of Water ResourcesCalifornia Court of Appeal · 2013
  2. AFL-CIO v. DeukmejianCalifornia Court of Appeal · 1989
  3. San Diego Cnty. Water Auth. v. Metro. Water Dist. of S. Cal., California Court of Appeal, 5th District2017
  4. Westlands Water District v. United StatesDistrict Court, E.D. California · 2001
  5. City of Petaluma v. CohenCalifornia Court of Appeal · 2015

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