City of Grass Valley v. Walkinshaw

I dissent.

The charter of Grass Valley squarely and explicitly provides that the “property tax . . . may equal but shall never exceed seventy-five (75) cents on every one hundred dollars, assessed valuation of . . . property.” That charter has not been amended by any lawful means but now this court sustains the city council in imposing on the people of Grass Valley a property tax rate of $1.38 on every one hundred dollars of assessed valuation.

The language of the charter is clear and unequivocal; such charter is the basic governing law of the city; the residents of that city are entitled to…