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HOWARD JARVIS TAXPAYERS' v. FRESNO METRO. PRJ.

Docket No. F023727.

40 Cal.App.4th 1359 (1995)

48 Cal. Rptr.2d 269

HOWARD JARVIS TAXPAYERS' ASSOCIATION et al., Plaintiffs and Respondents, v. FRESNO METROPOLITAN PROJECTS AUTHORITY, Defendant and Appellant.

Court of Appeals of California, Fifth District.

December 11, 1995.

Attorney(s) appearing for the Case

COUNSEL

Livingston & Mattesich, Gene Livingston, Rebecca M. Ceniceros, Crosby, Heafey, Roach & May, Peter W. Davis, Kathy M. Banke, Baker, Manock & Jensen, John H. Baker and Joseph M. Marchini for Defendant and Appellant.

Jonathan M. Coupal and Trevor A. Grimm for Plaintiffs and Respondents.

OPINION

ARDAIZ, P.J.

This case presents the issue of whether the retail transactions and use tax of one-tenth of 1 percent (popularly known as the "Arts to Zoo" tax) authorized by the Fresno Metropolitan Projects Act (Gov. Code, § 68056 et seq.) violates article XI, section 11, subdivision (a) of the California Constitution. The constitutional provision states: "The Legislature may not delegate to a private person or body power...

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