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CENTEX REAL ESTATE CORP. v. CITY OF VALLEJO

Docket No. A057402.

19 Cal.App.4th 1358 (1993)

24 Cal. Rptr.2d 48

CENTEX REAL ESTATE CORP. et al., Appellants, v. CITY OF VALLEJO et al., Respondents.

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

October 29, 1993.

Attorney(s) appearing for the Case

COUNSEL

McCutchen, Doyle, Brown & Enersen, Geoffrey L. Robinson and Marie A. Cooper for Appellants.

John M. Powers, City Attorney, and John J. Pomidor, Assistant City Attorney, for Respondents.

Williams & Woods and Michael R. Woods as Amici Curiae on behalf of Respondents.

OPINION

PERLEY, J.

This appeal challenges the validity of an excise tax enacted by the City of Vallejo by Ordinance No. 1058. Appellants, Centex Real Estate Corp., Davidon Homes and The Lusk Company, real estate developers, contend that the ordinance was enacted to circumvent the requirements of Government Code1 section 66000 et seq. which restrict the imposition of development fees and that the excise...

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