(Download) "Rider V. County Of San Diego" by Supreme Court Of California " Book PDF Kindle ePub Free
eBook details
- Title: Rider V. County Of San Diego
- Author : Supreme Court Of California
- Release Date : January 19, 1991
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 88 KB
Description
In this case we consider, among other issues, a question previously left open (see Los Angeles County Transportation Com. v. Richmond (1982) 31 Cal. 3d 197, 208 [182 Cal. Rptr. 324, 643 P.2d 941] [hereafter Richmond ]) regarding the validity of a taxation scheme enacted for the apparent purpose of avoiding the supermajority voter approval requirement imposed by a 1978 initiative measure (Prop. 13) with respect to any "special taxes" sought to be imposed by "cities, counties and special districts" (see Cal. Const., art. XIII A, § 4 [hereafter section 4]). At issue here is the validity of a sales tax (retail transaction and use tax) imposed on sales occurring in San Diego County (hereafter the County) for the purpose of financing the construction and operation of criminal detention and/or courthouse facilities (hereafter justice facilities) for the County. We conclude the tax is invalid because it was not approved by at least two- thirds of the County's voters, as required by section 4.