In Levinsohn v. City of San Rafael (1974) 40 Cal.App.3d 656, the Court of Appeal for the First District applied the rationale of Curtis v. Board of Supervisors (1972) to then Government Code section 35121, and found the statute unconstitutional for the reason that it gave nonresident land-owners the power to block annexation in the same manner that they could block incorporation prior to the holding in Curtis . "Incorporation and annexation are two different procedures to attain the same goal. The resulting benefits in such public services as police and fire protection, maintenance of streets and the development of parks, as well as the detriment resulting from the imposition of the taxes, are identical." (Levinsohn , at p. 659.)