California Court of Appeal

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Borikas v. Alameda Unified Sch. Dist., A129295

In taxpayers' challenge to the validity of a parcel tax approved by school district voters as Measure H, claiming that Measure H's property classifications, differing tax rates and conditional exemptions violate section 50079's definitional language that special taxes apply uniformly to all taxpayers or all real property within the district, judgment of the trial court is: 1) reversed in part where the Measure H's property classifications and differential tax burdens exceed the district's taxing authority under section 50079 and these provisions can be severed from the measure; and 2) affirmed as to the court's finding that Measure H's exemptions for seniors and disabled taxpayers are permissible under the statute.

Appellate Information

  • Decided 12/06/2012
  • Published 12/06/2012


  • Banke


  • California Court of Appeal