COUNTY OF ORANGE, et al., Plaintiffs and Appellants,
v.
Renee M. BEZAIRE, as Trustee, etc., et al., Defendants and Respondents.
Court of Appeals of California, Fourth District, Division 3https://leagle.com/images/logo.png
March 26, 2004
Review Denied July 21, 2004
Attorney(s) appearing for the Case
Patton Boggs, Robert D. Luskin; Douglas J. Maloney and Allen A. Haim, San Rafael, for Plaintiff and Appellant Webster Guillory, Orange County Tax Assessor.
Steefel, Levitt & Weiss, Harvey L. Leiderman, Jojiro Takano and Jeff C. Nguyen, San Francisco, for Plaintiff and Appellant John W. Moorlach, Treasurer-Tax Collector for the County of Orange.
Benjamin P. de Mayo, County Counsel, James C. Harman and Laurie A. Shade, Deputy County Counsels, for Plaintiff and Appellant County of Orange and Orange County Board of Supervisors.
Patrick K. Faulkner, Marin County Counsel, for Amicus Curiae California Assessors' Association on behalf of Plaintiffs and Appellants.
John L. Bukey, Corona, Richard L. Hamilton, Sacramento, and Judith M. Cias, for Amicus Curiae California School Boards Association on behalf of Plaintiffs and Appellants.
Diane F. Boyer-Vine, Legislative Counsel, Marian M. Johnston and Scott A. Baxter, Deputy Legislative Counsels, for Amicus Curiae Senate of the State of California on behalf of Plaintiffs and Appellants.
Ruth Sorensen, Alturas, for Amici Curiae California State Association of Counties and the League of California Cities on behalf of Plaintiffs and Appellants.
Bill Lockyer, Attorney General, Lawrence K. Keethe and William L. Carter, Deputy Attorney Generals, for Amicus Curiae California Department of Finance on behalf of Plaintiffs and Appellants.
Gangloff, Gangloff & Pool, Robert A. Pool, David L. Gangloff, Jr., Bellflower; Knapp, Petersen & Clarke, Stephen M. Harris, Glendale; Divelbiss, Divelbiss & Bonzell, Rod Divelbiss and Jonathan Weinberg, Oakland, for Defendants and Respondents.
Patrick G. Woosley, attorney in pro. per. as Amicus Curiae on behalf of Defendants and Respondents.
Court of Appeals of California, Fourth District, Division 3
OPINION
SILLS, P.J.
I. INTRODUCTION
In this appeal we deal with a technical question within the overall framework of Proposition 13 — whether Proposition 13's inflation cap should be calculated based on the original purchase price of the property, or whether it always applies against any intervening previous year's reassessed value. We conclude that the intent of the drafters of Proposition 13, as it was amended in 1978 within six months...
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