Opinion
S224779
08-27-2018
CITIZENS FOR FAIR REU RATES v. CITY OF REDDING
C071906 Third Appellate District
Opinion filed: Judgment reversed
Neither the budgetary transfer calculated by using the PILOT, nor the rate charged during the years at issue, constituted a tax under article XIII C. The judgment of the Court of Appeal is reversed.
Majority Opinion by Corrigan, J.
-- joined by Cantil-Sakauye, C. J., Chin, Liu, Cuéllar, Kruger, and Mihara*, JJ.
* Associate Justice of the Court of Appeal, Sixth Appellate District, assigned by the Chief Justice pursuant to article VI, section 6 of the California Constitution.