conc, and dis. opn. of Mosk, J.
How later courts described this case
- conc, and dis. opn. of Mosk, J.
Written by the judges who cited it.
Distinguished
Distinguished by Johnson v. Cnty. of Mendocino, 236 Cal. Rptr. 3d 444 (2018)
" We distinguished the situation in Rider from those in which tax proceeds are "placed in a city's general fund, [are] available for use for any of the city's legitimate functions and allocated during the general budgeting process in light of changing priorities and conditions."
The opinion
KENNARD, J.
I dissent. I agree with Justice Mosk that the local agency here is not a special district subject to the provisions of section 4 of article XIIIA of the California Constitution and that the majority’s interpretation of the phrase “special taxes” is overbroad. Because the majority has elected to “leave open the question of a possible prospective application” of its holding (maj. opn., ante, at p. 13), I express no view on that issue.
Respondents’ petitions for a rehearing were denied February 13,1992, and the opinion was modified to read as printed above. Mosk, J., and Kennard, J., were of the opinion that the petitions should be granted.