Kizziah

On appeal from an adverse judgment below, appellants, Department of Transportation of the State of California and Adriana Gianturco, Director of Transportation (hereafter DOT), we consider an issue of first impression: whether legislation authorizing the DOT to annually apportion to local government agencies revenue derived from leased lands acquired for future highway purpose and providing for credit allowance or refunds offsetting lessees’ payment of local possessory interest taxes is facially invalid under the provisions of California Constitution, article XVI, section 6, and article XIX, sections 1 through 3. Since no factual issues were litigated, the question is solely a matter of law.

Background

Respondent Carol Kizziah, purportedly acting as private attorney general on behalf of the people of the State of California, brought an action for declaratory and injunctive relief against the DOT challenging the constitutionality of sections 104.10 and 104.13 of the Streets and Highways Code (to which all statutory references herein apply unless otherwise indicated) seeking to enjoin the disbursement of funds pursuant to said sections, together with an award of attorney…