Armstrong v. County of San Mateo

Opinion

KLINE, P. J.

This is a taxpayer challenge to the legislative and administrative interpretation of the 2 percent inflation factor provision of article XIII A, section 2, subdivision (b), of the California Constitution, which may be applied each year to increase the taxable value of real property in California.

Article XIII A, which is set forth in the appendix hereto, was enacted as a property tax reform and limitation initiative, commonly known as Proposition 13, that was adopted by the voters on June 6, 1978, and became effective on July 1, 1978.* 1 The taxable value of real property is…