Winter 1978, Vol 3, No 2

Abstract: Just as constitutional debt limits have been evaded, there are a number of ways to avoid the kind of tax limits represented by Proposition 13 and its progeny, according to the author. One means is to expand the property tax base by adopting a so-called “general property tax system” making all property – not just real estate – subject to taxation. Another alternative would be the amendment of state income and sales tax laws to provide a state-collected local tax; this would have the same effect as a property tax without being an ad valorem tax of real property. The article claims that limitations and expenditures will be permanent only for political – not legal – reasons.