Los Angeles Country Club v. Pope

Opinion

HANSON (Thaxton), J.-

Introduction

The question presented in this case is whether the “valuation rollback” provision of article XIII A, section 2, subdivision (a) of the California Constitution, part of the 1978 initiative popularly known as Proposition 13, presently applies to certain nonprofit golf courses owned and operated by plaintiff Country Clubs (plaintiffs) herein, in Los Angeles County. Plain tiffs brought this action for declaratory relief to resolve the question stated above, pursuant to Revenue and Taxation Code section 4808. Named as defendant was Alexander H. Pope, Tax…