California Court of Appeal

The California Constitution does not prohibit a tax on the mere ownership of real property if the tax is a special tax and not an ad valorem tax.

Appellate Information

• Decided 11/03/2005
• Published 11/03/2005

Judges

Court

• California Court of Appeal

Counsel

• For Appellant:
  
• N.L. Neilson, in pro. per., for Plaintiff and Appellant., Aaron L. Katz as Amicus Curiae on behalf of Plaintiff and Appellant.


• For Appellees:
  
• Lemieux & O'Neill and W. Keith Lemieux, Westlake Village, for Defendant and Respondent., Colantuono & Levin, Michael G. Colantuono, Los Angeles, and Amy C. Sparrow, for the League of California Cities as Amicus Curiae on behalf of Defendant and Respondent., Jennifer B. Henning for the California State Association of Counties as Amicus Curiae on behalf of Defendant and Respondent.