LORRAINE STEINHART, Plaintiff and Appellant,
v.
COUNTY OF LOS ANGELES, Defendant and Respondent.
Supreme Court of California.https://leagle.com/images/logo.png
February 4, 2010.
February 4, 2010.
Attorney(s) appearing for the Case
Terran T. Steinhart for Plaintiff and Appellant.
Susan D. Blake and Thomas N. Hudson for State Board of Equalization Members Bill Leonard and Michelle Steel as Amici Curiae on behalf of Plaintiff and Appellant.
Trevor A. Grimm, Jonathan M. Coupal and Timothy A. Bittle for Howard Jarvis Taxpayers Association as Amicus Curiae on behalf of Plaintiff and Appellant.
Stephen H. Bennett, in pro. per., as Amicus Curiae on behalf of Plaintiff and Appellant.
Raymond G. Fortner, Jr., County Counsel, and Richard E. Girgado, Deputy County Counsel, for Defendant and Respondent.
Edmund G. Brown, Jr., Attorney General, David S. Chaney, Chief Assistant Attorney General, Paul D. Gifford, Assistant Attorney General, Gordon Burns, Deputy State Solicitor General, and William L. Carter, Deputy Attorney General, for California State Board of Equalization as Amicus Curiae on behalf of Defendant and Respondent.
Richard E. Winnie, County Counsel (Alameda), Claude F. Kolm, Deputy County Counsel; Robert A. Ryan, Jr., County Counsel (Sacramento) and Thomas R. Parker, Deputy County Counsel, for California State Association of Counties and California Assessor's Association as Amici Curiae on behalf of Defendant and Respondent.
Raymond G. Fortner, Jr., County Counsel, and Albert Ramseyer, Deputy County Counsel, for Rick Auerbach, Los Angeles County Assessor, as Amicus Curiae on behalf of Defendant and Respondent.
Michael V. Strong, in pro. per., as Amicus Curiae.
Supreme Court of California.
OPINION
CHIN, J.—
Article XIII A of the California Constitution (article XIII A), which the voters adopted in June 1978 as Proposition 13, limits the ad valorem tax on real property to 1 percent of the property's "full cash value." (Art. XIII A, § 1, subd. (a).) As relevant here, section 2, subdivision (a), of article XIII A (sometimes hereafter section 2, subdivision (a)), defines "full cash value" as the 1975-1976 assessed value...
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