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CITY AND COUNTY OF SAN FRANCISCO v. CTY. OF SAN MATEO

Docket No. S036423.

10 Cal.4th 554 (1995)

896 P.2d 181

41 Cal. Rptr.2d 888

CITY AND COUNTY OF SAN FRANCISCO, Plaintiff and Appellant, v. COUNTY OF SAN MATEO et al., Defendants and Respondents. CITY AND COUNTY OF SAN FRANCISCO, Plaintiff and Appellant, v. COUNTY OF ALAMEDA et al., Defendants and Respondents.

Supreme Court of California.

June 22, 1995.

Attorney(s) appearing for the Case

COUNSEL

Louise H. Renne, City Attorney, Dennis Aftergut, Chief Assistant City Attorney, and Claude F. Kolm, Deputy City Attorney, for Plaintiff and Appellant.

James K. Hahn, City Attorney (Los Angeles), Gary R. Netzer, Richard Helgeson and Breton K. Lobner, Assistant City Attorneys, Robert M. Myers, City Attorney (Santa Monica), Linda Mills-Coyne, Deputy City Attorney, John W. Witt, City Attorney (San Diego), Harold O. Valderhaug, Chief Deputy City Attorney, John J. Doherty, Susan D. Hatfield and Sydney B. Bennion as Amici Curiae on behalf of Plaintiff and Appellant.

Thomas F. Casey III, County Counsel (San Mateo), Mary K. Raftery, Deputy County Counsel, Kelvin H. Booty, Jr., County Counsel (Alameda) and James F. May, Assistant County Counsel, for Defendants and Respondents.

De Witt W. Clinton, County Counsel (Los Angeles), Albert Ramseyer, Deputy County Counsel, Jim Reed, County Counsel (Mono), Neil McCarroll, Assistant County Counsel, Paul N. Bruce, County Counsel (Inyo) and Gregory L. James as Amici Curiae on behalf of Defendants and Respondents.

OPINION

KENNARD, J.

This case presents the question of whether a local government that owns land located outside of its jurisdictional boundaries may invoke the valuation limitation of Proposition 13, article XIII A of the California Constitution, to limit the taxes imposed on its land, or whether instead its land may be valued in excess of the limits of article XIII A and subject only to the limits set by another constitutional provision...

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