Taxation-State and Local Commons^™

Allegheny Pittsburgh Coal V. Webster County: Are Proposition 13'S Days Numbered?, Bruce Stephan

Golden Gate University Law Review

A taxation system1 similar in practice to California's was ruled unconstitutional by the United States Supreme Court in Allegheny Pittsburgh Coal Co. v. County Commission of Webster County, West Virginia. As a result of this decision, the future of Proposition 13, which has kept property taxes affordable for millions of Californians, is uncertain. This Comment will first. discuss Proposition 13 and the cases which have interpreted it. The Allegheny Court's decision will then be closely analyzed in an attempt to predict the outcome of a constitutional challenge to Proposition 13. Lastly, changes to Proposition 13 will be recommended that could …