California Court of Appeal

Judgment for defendant school district on challenge to Measure H, a parcel tax approved by the voters in 2008, is reversed in part, where: 1) Measure H's property classifications and differential tax burdens exceed the defendant's taxing authority under Government Code section 50079; 2) these provisions imposing higher taxes on non-residential parcels can be severed from the measure; and 3) Measure H's exemptions for senior and disabled taxpayers are permissible under the statute.

Appellate Information

• Decided 03/06/2013
• Published 03/06/2013

Judges

• BANKE

Court

• California Court of Appeal

Counsel