CONNOLLY v. COUNTY OF ORANGE

Docket No. S016686.

1 Cal.4th 1105 (1992)

824 P.2d 1105

4 Cal. Rptr.2d 857

ROBERT CONNOLLY et al., Plaintiffs and Respondents, v. COUNTY OF ORANGE et al., Defendants and Appellants.

Supreme Court of California.

February 27, 1992.


Attorney(s) appearing for the Case

COUNSEL

Adrian Kuyper and Terry C. Andrus, County Counsel, and David R. Chaffee, Deputy County Counsel, for Defendants and Appellants.

De Witt W. Clinton, County Counsel (Los Angeles), Albert Ramseyer, Deputy County Counsel, Breon, O'Donnell, Miller, Brown & Dannis, Priscilla Brown and Marilyn J. Cleveland as Amici Curiae on behalf of Defendants and Appellants.

James E. Holst, Christine Helwick, Lloyd C. Lee and David N. Birnbaum for Plaintiffs and Respondents.

Crosby, Heafy, Roach & May and John E. Carne as Amici Curiae on behalf of Plaintiffs and Respondents.


OPINION

BAXTER, J.

We are asked to decide whether article XIII, section 3, subdivisions (a) and/or (d) of the California Constitution1 preclude imposition of an ad valorem tax on privately held leasehold interests in real property owned by the University of California and improved with homes owned and occupied by the university employees who hold the leases. Because appellate decisions have created uncertainty...

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