Valentine

The City of Oakland and various officials for the City of Oakland and for the County of Alameda (collectively City) are respondents below in a taxpayer action for declaratory relief brought under Revenue and Taxation Code section 4808 by petitioner George Valentine on behalf of himself and other taxpayers similarly situated. City appeals from a judgment declaring that a property tax override levied by resolution of the Oakland City Council (Council) designated “1981 Pension Liability Fund” is void and unconstitutional as contravening article XIII A of the California Constitution, and also from a subsequent order awarding Valentine attorney fees.

The issue presented here is whether the tax levy falls within the tax limitation exemption provided in section 1, subdivision (b), of that article for “taxes or special assessments to pay the interest and redemption charges on any indebtedness approved by the voters” prior to the effective date of the section. We hold that the tax levy was authorized and hence constitutional under the above mentioned section and subdivision to the extent that such levy applied to fund two of the three pension systems designated to receive the…