Metropolitan Water Dist v. Dorff

In Metropolitan Water Dist v. Dorff (1979) 98 Cal.App.3d 109, the court approved an ad valorum tax on real property which, although it exceeded the 1 percent limitation imposed by section 1, was approved by the voters prior to July 1, 1978. The court responded as follows to appellant's contention that the property tax relief purpose of the amendment required imposition of an "immediate effective date" notwithstanding the plain meaning of section 5: ". . . appellant contends that the arguments in favor of the adoption of article XIII A show that the purpose of such constitutional provision is to avoid the burden of excessive taxation of real property. Be that as it may, such arguments cannot supply language which does not appear in section 1, subdivision (b) of article XIII A. That provision creates an exception to the 1 percent ad valorem property tax limitation for the payment of indebtedness approved by the voters before July 1, 1978, but does not state that the exception applies only to real property which was subject to taxation for the payment of such indebtedness prior to that date. '" Courts are no more at liberty to add provisions to what is declared in the Constitution in definite language, than they are to disregard existing express provisions of the Constitution."" (Id., at p. 115.)