San Francisco Taxpayers Assn. v. Board of Supervisors

Opinion

PANELLI, J.

California’s voters, by adopting Proposition 4, placed a constitutional spending limit on appropriations by the state and local governments. (See Cal. Const., art. XIII B, § 1, added by initiative measure in *574Special Statewide Elec. (Nov. 6, 1979).) The measure sets out, for the purpose of calculating each governmental entity’s spending limit, those categories of appropriations that are and are not subject to limitation. We granted review to decide which of the measure’s provisions determines the treatment of a city’s contributions to employee retirement funds that were…