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SOLVANG MUN. IMPROVEMENT v. BD. OF SUPERVISORS

Docket No. 60056.

112 Cal.App.3d 545 (1980)

169 Cal. Rptr. 391

SOLVANG MUNICIPAL IMPROVEMENT DISTRICT, Petitioner, v. BOARD OF SUPERVISORS OF SANTA BARBARA COUNTY, Respondent.

Court of Appeals of California, Second District, Division Two.

November 25, 1980.

Attorney(s) appearing for the Case

COUNSEL

Jones, Hall, Hill & White and Robert G. Auwbrey for Petitioner.

George P. Kading, County Counsel, Robert D. Curiel, Chief Assistant County Counsel, and Paula Kimbrell, Deputy County Counsel, for Respondent.

OPINION

FLEMING, J.

Mandate. The issue is whether article XIII A of the California Constitution, which limits ad valorem taxes on real property to 1 percent of the value of the property, includes within its limitation nonvoted special assessments to pay for local improvements which directly benefit the assessed real property.

In 1968 petitioner, Solvang Municipal Improvement District (District), acting pursuant to general...

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