County of Shasta v. County of Trinity

The dispute involved in this appeal arose in the wake of the adoption of Proposition 13 (the Jarvis-Gann initiative) in the June 1978 primary election. The measure adds article XIII A to the California Constitution and imposes limitations upon the assessment and taxing powers of state and local governments. Appellants, Trinity County et al. (referred to hereinafter collectively as Trinity County), have refused to pay Trinity County’s share of payments due from the Shasta-Tehama-Trinity Joint Community College District to the Shasta Joint Junior College District, arguing that article XIII A precludes them from doing so.

Respondents Shasta County et al. (referred to hereinafter collectively as Shasta County), filed a petition for writ of mandate directing Trinity County to make payment of its share of the 1978-1979 payments, approximately $44,000. The matter was transferred from the Shasta County Superior Court to the Siskiyou County Superior Court which court granted the petition and directed Trinity County to levy an ad valorem real property tax for the 1978-1979 fiscal year in an amount sufficient to meet its share of the payments, and to pay that sum to the district.…