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HECKENDORN v. CITY OF SAN MARINO

Docket No. L.A. 32043.

42 Cal.3d 481 (1986)

723 P.2d 64

229 Cal. Rptr. 324

PHILIP R. HECKENDORN, Plaintiff and Appellant, v. CITY OF SAN MARINO, Defendant and Respondent.

Supreme Court of California.

August 25, 1986.

Attorney(s) appearing for the Case

COUNSEL

Philip R. Heckendorn, in pro. per., for Plaintiff and Appellant.

Howard J. Privett, Penny M. Costa and McCutchen, Black, Verleger & Shea for Defendant and Respondent.

Jean Leonard Harris, City Attorney (Rancho Mirage), and David J. Erwin, City Attorney (Palm Desert), as Amici Curiae on behalf of Defendant and Respondent.

OPINION

REYNOSO, J.

What does the term "ad valorem tax" mean in article XIII A of the California Constitution? We conclude that an ad valorem tax, unlike the tax here involved, is any source of revenue derived from applying a property tax rate to the assessed value of property.

The City of San Marino (City) drafted an ordinance purporting to levy a special tax for police and fire services. The ordinance went into effect after...

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