California Supreme Court August 25, 1986, L.A. 32043 (Heckendorn v. City of San Marino)

Opinion

REYNOSO, J.

What does the term “ad valorem tax” mean in article XIII A of the California Constitution? We conclude that an ad valorem tax, unlike the tax here involved, is any source of revenue derived from applying a property tax rate to the assessed value of property.

The City of San Marino (City) drafted an ordinance purporting to levy a special tax for police and fire services.