Amador Valley Joint Union High School District v. State Board of Equalization
California Supreme Court
583 P.2d 1281 (1978)

- Written by Darius Dehghan, JD
Facts
Cal. Const. art. XIIIA, § 2(a) stated that property was taxed at its value in the 1975–1976 fiscal year. But § 2(a) also stated that property acquired after the 1975–1976 fiscal year was taxed at its value on the date of acquisition. Thus, a person who purchased a home in 1975 was taxed less than a person who purchased a substantially identical home in 1977. Amador Valley Joint Union High School District (plaintiff) brought suit against the State Board of Equalization (defendant), contending that § 2(a) violated the Equal Protection Clause of the Fourteenth Amendment. The California Supreme Court had original jurisdiction to hear the case.
Rule of Law
Issue
Holding and Reasoning (Richardson, J.)
Dissent (Bird, C.J.)
What to do next…
Here's why 815,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 46,300 briefs, keyed to 988 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.