Metropolitan Water District v. Dorff

In Metropolitan Water District v. Dorff (1979) 98 Cal.App.3d 109, the court approved the imposition of ad valorem taxes in excess of 1 percent on property which was to be annexed to the water district in question after July 1, 1978, but the indebtedness for which the tax was imposed was approved by the voters before July 1, 1978. Appellant contended the property to be annexed was not subject to taxes in excess of 1 percent to pay the prior incurred indebtedness because it was not within the territory served by the water district at the time the indebtedness was approved. The arguments presented to the electorate in support of the amendment were submitted to the court to show the purpose of the amendment was to avoid the burden of excessive taxation of real property. The court stated at page 115: ". . . 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 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."