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R.H. MACY & CO. v. CONTRA COSTA COUNTY

Docket No. A049789.

226 Cal.App.3d 352 (1990)

276 Cal. Rptr. 530

R.H. MACY & CO., INC., et al., Plaintiffs and Appellants, v. CONTRA COSTA COUNTY, Defendant and Respondent.

Court of Appeals of California, First District, Division Four.

December 19, 1990.

Attorney(s) appearing for the Case

COUNSEL

Mayer, Brown & Platt, Michael W. McConnell, Horwath & Smith, Don Horwath, Ajalat & Polley, Charles R. Ajalat, Terry L. Polley and Richard J. Ayoob for Plaintiffs and Appellants.

Victor J. Westman, County Counsel, and Dennis C. Graves, Deputy County Counsel, for Defendant and Respondent.

Ronald A. Zumbrun, Anthony T. Caso, Jonathan M. Coupal, Trevor A. Grimm, John K. Van de Kamp, Attorney General, and Arthur C. De Goede, Assistant Attorney General, as Amici Curiae on behalf of Defendant and Respondent.

OPINION

ANDERSON, P.J. —

I. INTRODUCTION

The case herein challenges anew the constitutionality of Proposition 13 adopted by the California voters on June 6, 1978 (Cal. Const., art. XIII A, §§ 1-6 [hereafter Proposition 13 or Article XIII A]). Specifically, appellants attack the change in ownership provisions of Article XIII A which allow the tax assessment...

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