ad valorem taxes fund general expenditures such as fire and police protection, fire stations, police stations, and public buildings, whereas special assessments fund local improvements directly benefiting particular real property, such as street improvements, street lighting, irrigation, sewer connection, drainage, and flood control
How later courts described this case
- ad valorem taxes fund general expenditures such as fire and police protection, fire stations, police stations, and public buildings, whereas special assessments fund local improvements directly benefiting particular real property, such as street improvements, street lighting, irrigation, sewer connection, drainage, and flood control
- such sewer fee was a special assessment
- such sewer fee was a szecial a&essment
Written by the judges who cited it.
The opinion
GRODIN, J., Concurring.
It is not entirely clear to me—nor was it to the Court of Appeal—why a fee which is based upon an estimate of prospective use is a “special assessment” rather than a “user fee” because its purpose is to fund capital improvement. I agree with the majority, however, that we should defer to the now well-established precedent to that effect *169 and invite the Legislature, if it sees fit, to establish a different rule. On that basis, I concur.
Bird, C. J., concurred.
Respondent’s petition for a rehearing was denied August 28, 1986.