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CITY OF SAN DIEGO v. SHAPIRO

No. D063997.

228 Cal.App.4th 756 (2014)

175 Cal. Rptr. 3d 670

CITY OF SAN DIEGO, Plaintiff and Respondent, v. MELVIN SHAPIRO et al., Defendants and Appellants.

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

August 1, 2014.

Attorney(s) appearing for the Case

Law Office of Craig A. Sherman and Craig A. Sherman for Defendant and Appellant Melvin Shapiro.

Briggs Law Corporation, Cory J. Briggs , Mekaela M. Gladden and Anthony N. Kim for Defendant and Appellant San Diegans for Open Government.

Jan I. Goldsmith , City Attorney, Donald R. Worley , Assistant City Attorney, Michael Travis Phelps and Glenn Spitzer , Deputy City Attorneys; Orrick Herrington & Sutcliffe, Michael C. Weed and Daniel C. Bort for Plaintiff and Respondent.

OPINION

AARON, J. —

I.

INTRODUCTION

In 1978, California voters enacted Proposition 13, which amended the California Constitution by adding article XIII A (article XIII A). The amendment "plac[ed] significant limits on the taxing power of local and state governments." (State Building & Construction Trades Council of California v. City of Vista (2012) 54 Cal.4th 547...

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