Thomas

In this appeal, we conclude the trial court correctly ruled that the City of East Palo Alto (the City) had unconstitutionally imposed and collected a property tax not apportioned according to value, as is required by article XIII, section 1 of the California Constitution (section 1).

In City of Oakland v. Digre (1988) 205 Cal.App.3d 99, 102-103 [ 252 Cal.Rptr. 99 ] (Digre), this court (Division Five) held, per Presiding Justice Low, that a similar parcel tax imposed by the City of Oakland to fund its general municipal services was unconstitutional under section 1, because it was a general property tax not assessed according to the value of the property.

In the present case, we deal with a legally indistinguishable parcel tax imposed on all owners of real property in the City. The tax is levied based upon mere ownership and type of real property, and not on any separate incident to property ownership, such as the sale or transfer of the property, as would have been the case for an allowable excise tax on real property transfers. The property owner cannot avoid the tax except by relinquishing ownership of the property taxed. We reject the City’s arguments that this parcel…