SANTA BARBARA CTY. TAXPAYER v. BD. OF SUPERVISORS

Docket No. B036348.

209 Cal.App.3d 940 (1989)

257 Cal. Rptr. 615

SANTA BARBARA COUNTY TAXPAYERS ASSOCIATION, Plaintiff and Appellant, v. BOARD OF SUPERVISORS OF SANTA BARBARA COUNTY, Defendant and Appellant.

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

April 18, 1989.


Attorney(s) appearing for the Case

COUNSEL

Ronald A. Zumbrun, Anthony T. Caso, Jonathan M. Coupal and Jeffrey T. Even for Plaintiff and Appellant.

Kenneth L. Nelson, County Counsel, Marvin Levine, Acting County Counsel, Don H. Vickers and Stephen Shane Stark, Deputy County Counsel, for Defendant and Appellant.

John W. Witt, City Attorney (San Diego), Curtis M. Fitzpatrick, Assistant City Attorney, and Kirk Ah Tye as Amici Curiae on behalf of Defendant and Appellant.


OPINION

GILBERT, J.

The Santa Barbara County Taxpayers Association (TPA) poses two questions regarding county actions under article XIII B of the California Constitution: 1. May the Santa Barbara County Board of Supervisors (Board) recalculate its article XIII B base year (1978-1979) appropriations limitation using an accepted accounting method that is different from the one it originally used? Yes, it may. 2. Do franchise fees fall...

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