City of San Bernardino v. Horton

Citations

• 173 Cal. 396
• 160 P. 231
• 1916 Cal. LEXIS 422

Syllabus

<p>Municipal Corporations—Reimbursement for Loss of Revenue Due to Change in Method of Taxation — Municipality not a “District.”—A municipality is not a “district” within the meaning of that word as used in subdivision f of section 14 of article XIII of the constitution, providing that “the legislature shall provide for reimbursement from the general funds of any county to districts therein where loss is occasioned in such districts by the withdrawal from local taxation of property taxed for state purposes only,” and in section 32 of the act of April 1, 1911 (Stats. 1911, p. 539), to carry into effect the provisions of that section of the constitution.</p>