Legal Opinion · Dissent

Los Angeles County Transportation Commission v. Richmond

California Supreme Court

Decided April 30, 1982No. L.A. 31403Published

1DissentRichardson, J.

I respectfully dissent.

Article XIII A, section 4 of the California Constitution provides: “Cities, Counties and special districts, by a two-thirds vote of the qualified electors of such district, may impose special taxes on such district, except ad valorem taxes on real property or a transaction tax or sales tax on the sale of real property within such City, County or special district.”

The majority concludes that this constitutional limitation does not bar a retail transaction and use tax (sales tax) which is to be operative throughout Los Angeles County and which was approved by only 54…

2Cases cited17 opinions

  1. Amador Valley Joint Union High School District v. State Board of EqualizationCalifornia Supreme Court · 1978
  2. Gordon v. LanceSupreme Court of the United States · 1971
  3. Carter v. Seaboard Finance Co.California Supreme Court · 1949
  4. Carter v. Commission on Qualifications of Judicial AppointmentsCalifornia Supreme Court · 1939
  5. San Diego Building Contractors Ass'n v. City CouncilCalifornia Supreme Court · 1974

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