San Francisco Community College District v. City & County of San Francisco

The City and County of San Francisco, its board of supervisors, mayor, and certain city officials (hereafter sometimes appellants) appeal from a judgment granting a peremptory writ of mandate and a permanent injunction as prayed for in a complaint filed by the San Francisco Community College District (hereafter respondent). The judgment required that the mayor and board of supervisors include in the city’s tax ordinance for the fiscal year ending June 30, 1975, a provision for a levy of taxes at a rate sufficient to produce the amount of tax money sought by respondent for that fiscal year, and enjoined them from taking steps to produce a lesser amount.

The following facts are established by the pleadings and by stipulations made at trial: Within the time prescribed by law and pursuant to the requirements of Education Code section 20607, 1 respondent prepared and filed its budget for the fiscal year ending on June 30, 1975. Respondent sought the sum of $17,041,671 in district tax money as funds for that budget. A tax levy of $0.742132 on each $100 assessed valuation *390 of taxable property was required to produce the stated sum. On September 12, 1974, the board of…