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HOWARD JARVIS TAXPAYERS v. COUNTY OF ORANGE

No. G029292.

2 Cal.Rptr.3d 514 (2003)

110 Cal.App.4th 1375

HOWARD JARVIS TAXPAYERS ASSOCIATION et al., Plaintiffs and Respondents, v. COUNTY OF ORANGE et al., Defendants; City of Huntington Beach, Real Party in Interest and Appellant.

Court of Appeals of California, Fourth District, Division Three.

July 30, 2003.

Attorney(s) appearing for the Case

Howard, Rice, Nemerovski, Canady, Falk & Rabkin, Steven L. Mayer, San Francisco; Gail Hutton, City Attorney, and Scott F. Field, Assistant City Attorney, for Real Party in Interest and Appellant.

Trevor A. Grimm, Los Angeles, Jonathan M. Coupal, Sacramento, and Timothy A. Bittle, for Plaintiffs and Respondents.

No appearance for Defendants.

OPINION

RYLAARSDAM, J.

Proposition 13 amended the California Constitution by prohibiting the imposition of ad valorem property taxes in excess of one percent of the cash value of property. It contains an exception allowing excess taxes or special assessments "to pay the interest and redemption charges on any ... [¶] (1) [indebtedness approved by the voters prior to July 1, 1978." (Cal. Const., art. XIII...

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