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REDEVELOPMENT AGENCY v. COUNTY OF SAN BERNARDINO

Docket No. L.A. 30827.

21 Cal.3d 255 (1978)

578 P.2d 133

145 Cal. Rptr. 886

REDEVELOPMENT AGENCY OF THE CITY OF SAN BERNARDINO et al., Plaintiffs and Appellants, v. COUNTY OF SAN BERNARDINO et al., Defendants and Respondents.

Supreme Court of California.

May 16, 1978.

Attorney(s) appearing for the Case

COUNSEL

William A. Flory, McDonough, Holland, Schwartz & Allen, William G. Holliman, Jr., and Richard E. Brandt for Plaintiffs and Appellants.

James Warren Beebe and Milton N. Sherman as Amici Curiae on behalf of Plaintiffs and Appellants.

M. Crane Kitchel, County Counsel, Richard Wm. Strong, Deputy County Counsel, and James W. Dilworth for Defendants and Respondents.

OPINION

TOBRINER, J.

The present case raises the problem of the treatment for tax purposes of property located in a redevelopment project which, subsequent to the adoption of the redevelopment plan, is transferred for one reason or another into public ownership. Article XVI, section 16 of the California Constitution provides that the basis for calculating taxation of property located in a redevelopment project shall be "the assessment...

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