Document: 505 U.S. 1 112 S.Ct. 2326 120 L.Ed.2d Stephanie NORDLINGER, Petitionerv.Kenneth HAHN, in his capacity as Tax Assessor for Los Angeles County, et al. No. 90-1912. Argued Feb. 25, 1992. Decided June 18, Syllabus In response to rapidly rising real property taxes, California voters approved a statewide ballot initiative, Proposition 13, which added Article XIIIA the State Constitution. Among other things, embodies an "acquisition value" system of taxation, whereby is reassessed up current appraised value upon new construction or change ownership. Exemptions from this reassessment provision exist two types transfers: exchanges principal residences by persons over age 55 and transfers between parents children. Over time, acquisition-value has created dramatic disparities taxes paid owning similar pieces property. Longer-term owners pay lower reflecting historic values, while newer higher more recent values. Faced with such disparity, petitioner, former apartment renter who had recently purchased house filed suit against respondents, county its tax assessor, claiming that XIIIA's scheme violates Equal Protection Clause Fourteenth Amendment. The County Superior Court dismissed complaint without leave amend, Appeal affirmed. Held: assessment does not violate Clause. Pp. 10-18. (a) Unless state-imposed classification warrants some form heightened review because it jeopardizes exercise fundamental right categorizes on basis inherently suspect characteristic, requires only rationally further legitimate state interest. P. 10. (b) Petitioner may assert constitutional travel XIIIA. Her allege she herself been impeded traveling settling because, before purchasing her home, already lived Angeles. Prudential standing principles prohibiting litigant's raising another person's legal rights be overlooked case, since petitioner identified any obstacle preventing others wish settle asserting claims their own, nor shown special relationship those whose seeks assert. 10-11. (c) permitting longer-term less than comparable property, furthers at least interests. First, interest local neighborhood preservation, continuity, stability, legitimately can decide structure discourage rapid turnover ownership homes businesses. Second, conclude owner, point have same reliance warranting protection existing saddled purchase option deciding buy home if become prohibitively high. 11-14. (d) Allegheny Pittsburgh Coal Co. v. Webster, 488 336, 109 633, 102 688, controlling here, facts case precluded plausible inference purpose practice there invalidated was achieve benefits scheme. 14-16. (e) exemptions purposes. people reasonably could concluded older general should discouraged exchanging ones suitable changing family sizes incomes, interests continuity stability are furthered warrant exemption 16-17. (f) Because palpably arbitrary, must decline petitioner's request invalidate it, even appear improvident unwise yet unlikely ever reconsidered repealed ordinary democratic processes. 17-18. 225 Cal.App.3d 1259, 275 Cal.Rptr. 684 (Cal.App.2d Dist.1990), BLACKMUN, J., delivered opinion Court, REHNQUIST, C.J., WHITE, O'CONNOR, SCALIA, KENNEDY, SOUTER, JJ., joined, THOMAS, joined Part II-A. concurring part judgment. STEVENS, dissenting opinion. Carlyle W. Hall, Jr., Angeles, Cal., petitioner. Rex E. Lee, Washington, D.C., respondents. Justice BLACKMUN Court. 1978, staged what described revolt1 approving initiative known 13. adoption 13 served amend Constitution impose strict limits rate taxed assessments increased year year. litigation, we consider challenge under Amendment manner now assessed 2 * A. 3 followed many years California. From fiscal 1967-1968 1971-1972, revenues these average 11.5 percent per See Report Senate Commission Property Equity Revenue 23 (1991). response, Legislature enacted several relief measures, including cap rates 1972. Id., 23-24. boom State's estate market persevered, however, median price doubled $31,530 1973 $62,430 1977. As result, levies continued rise sharply increasing 23. Some homeowners saw bills double triple during period, well outpacing growth income ability pay. 25. also Oakland, 13—Genesis Consequences, 32 Nat.Tax J. 387, 392 (Supp. 1979). 4 By emerged major political issue one month's advocates collected 1.2 million signatures qualify 1978 ballot. Lefcoe & Allison, Legal Aspects 13: Amador Valley Case, 53 S.Cal.L.Rev. 173, 174 (1978). On election day, received favorable vote 64.8 carried 58 counties. Secretary State, Statement Vote Supplement, Primary Election, 6, p. 39. thus novel amendment led cut approximately $7 billion first Report, 28. A homeowner $50,000 enjoyed immediate reduction about $750 taxes. 26. 5 caps 1% property's "full cash value." § 1(a). "Full defined valuation 1975-1976 or, "thereafter, when purchased, newly constructed, occurred after 1975 assessment." 2(a). "may reflect inflationary exceed given year." 2(b). 6 contains provision. One authorizes legislature allow sell carry previous base-year them replacement equal lesser value. second applies residence (and $1 property) 2(h). 7 short, combines ceiling 2% annual increases valuations. limitation, subject exception triggers Thus, provisions essentially embody taxation rather commonplace "current taxation. Real values related time acquired taxpayer market. 8 inflated far excess allowed constructed changed hands. 31-32. For reason, labeled "welcome stranger" system—the newcomer established community "welcome" anticipation he will contribute larger percentage support government settled neighbor owns home. Indeed, dollar terms, differences burdens staggering. 1989, 44% owned enactment shouldered 25% $4 residential statewide. 33. If continue cap, disparity grow. B 9 According amended complaint, Nordlinger November 1988 Baldwin Hills $170,000. App. 5. prior bought just $121,500. 6. Before purchase, rented 5; Tr. Oral Arg. 12. 10 early notice Assessor, respondent informing upward $170,100 account 7. 11 She learned resulted increase $453.60, 36% $1,701, 1988-1989 Ibid. 12 later discovered paying five times neighbors within development. example, block away, identical size lot slightly levy $358.20 (based $35,820, reflected home's plus up-to-2% inflation factor). 9-10.2 total approach $19,000, stands $4,100. Brief 3. levied modest few dollars short pre-1976 owner $2.1 Malibu beachfront 24. After exhausting administrative remedies, brought respondents sought refund declaration unconstitutional.3 alleged: "Article arbitrary assigns disparate generally similarly situated properties regard use taxed, burden places government, actual financial capability owner." Respondents demurred. 14. minute order, sustained demurrer amend. Pet. Cert. D2. 14 Lynch, (1990). It noted Supreme rejected resulting Joint Union High School Dist. Bd. Equalization, 22 Cal.3d 208, 149 239, 583 P.2d 1281 Characterizing system, found survived review, supported rational bases: first, prevented unduly unforeseen and, second, estimate future liability substantial certainty. Cal.App.3d, 1273, Cal.Rptr., 691-692 (citing Amador, Cal.3d, 235, 251, P.2d, 1293). 15 Court's decision Webster 688 (1989), did different result. At West Virginia assessor assessing price, making minor modifications sold. Properties sold were 35 341, S.Ct., 637. This determined unequal violated 16 distinguished grounds "California opted method based each individual owner's acquisition cost," while, "[i]n marked contrast, uniform according estimated (emphasis original). 1277-1278, 695. found: "Allegheny prohibit states adopting method. That merely prohibits enforcement method" omitted). 1265, 686. 17 argument effect warranted review. court infringed, "bases value, irrespective status resident length state." 1281, 697. Any benefit longtime residents deemed "incidental" approach. Finally, conclusion unchanged Ibid., 18 denied B1. We granted certiorari. 502 807, 49, 116 26 II 19 Amendment, 1, commands no shall "deny person jurisdiction laws." Of course, most laws differentiate fashion classes persons. forbid classifications. simply keeps governmental decisionmakers treating differently all relevant respects alike. F.S. Royster Guano Virginia, 253 412, 415, 40 560, 561, 64 L.Ed. 989 (1920). 20 rule, "legislatures presumed acted power despite fact that, practice, result inequality." McGowan Maryland, 366 420, 425-426, 81 1101, 1105, 393 (1961). Accordingly, cases clear unless See, e.g., Cleburne Living Center, Inc., 473 432, 439-441, 105 3249, 3254-3255, 87 313 (1985); New Orleans Dukes, 427 297, 303, 96 2513, 2517, 49 511 (1976). 21 outset, suggests qualifies scrutiny infringes travel. Zobel Williams, 457 55, 60, n. 2309, 2312, 72 672 (1982); Memorial Hospital Maricopa 415 250, 254-256, 94 1076, 1080-1081, 39 306 particular, alleges children run afoul travel, they classify directly residency. But noted, prudential "general prohibition rights." Allen Wright, 468 737, 751, 104 3315, 3324, 82 556 (1984). Moose Lodge 107 Irvis, 407 163, 166, 92 1965, 1968, 627 (1972). own behalf, assert, might overlook limitation. Caplin Drysdale United States, 491 617, 623, 3, 2646, 2651, 528 (1989). appropriate standard whether difference treatment general, satisfied so long policy reason classification, see States Railroad Retirement Fritz, 449 174, 179, 101 453, 459, 461, 66 368 (1980), legislative apparently considered true decisionmaker, Minnesota Clover Leaf Creamery Co., 456, 464, 715, 724, 659 (1981), goal attenuated render distinction irrational, U.S., 446, 3257. especially deferential context classifications made complex laws. "[I]n structuring internal schemes 'the large leeway drawing lines judgment produce reasonable systems taxation." Williams Vermont, 472 14, 22, 2465, 2471, 86 (1985), quoting Lehnhausen Lake Shore Auto Parts 410 356, 359, 93 1001, 1003, 351 (1973). Regan Taxation Representation 461 540, 547, 103 1997, 2002, 76 129 (1983) ("Legislatures broad latitude creating distinctions statutes"). owners, discriminate respect either adjustment assessments. Newer alike both protections old treated factor only—the initially assessed. Petitioner's her—a owner—the neighbors—older owners—enjoy. 24 difficulty ascertaining considerations justify denying neighbors' stability. Euclid Ambler Realty 272 365, 47 114, 71 303 (1926). therefore businesses, order inhibit displacement families forces gentrification established, "mom-and-pop" businesses chain operations. progressively 25 acquiring owner. deny "lock in" thought vested expectations deserving anticipatory purchase. full information scope thinks too demanding, complete all. To meet obligations, forced divert away food, clothing, necessities. worse lost, never previously acknowledged serving protect expectation do laws.4 "The objective: provides exceedingly persuasive justification. . ." (internal quotations Heckler Mathews, 465 728, 746, 1387, 1399, 79 646 Kadrmas Dickinson Public Schools, 487 450, 108 2481, 399 (1988), user fees bus service "reorganized" school districts but "nonreorganized" Clause, "the conceivably believed would serve fulfilling residing free busing arrangements imposed reorganization plans." 465, 2491. Similarly, supra, denial dual "windfall" retirement railroad workers "Congress properly actually statutory entitlement windfall still employed industry greater equitable claim members appellee's class longer employment became eligible benefits." 178, 461. ordinance banning certain street-vendor operations, grandfathering vendors operation eight years, "city likely built operation." 305, 2518.5 27 argues cannot Pittsburgh. Like XIIIA, obvious critical factual absence indication policies underlying assessor's place, argued "its added). 343, 637.6 Moreover, "Constitution provide kind held petitioners throughout value," "no suggestion" adopted specified statute." 345, 638. 28 sure, demand purposes rational-basis governing decisionmaker articulate rationale supporting classification. McDonald Board Election Comm'rs Chicago, 394 802, 809, 89 1404, 1408, 739 (1969) (legitimate ascertained history silent). Nevertheless, require policy" decisionmaker. Allied Stores Ohio, Inc. Bow- ers, 358 522, 528-529, 437, 442, 480 (1959). Schweiker Wilson, 450 221, 1074, 1083, 67 186 (1981) (classificatory "rationally advanc[e] identifiable objective" added)). rare where scheme.7 precisely system. here.8 29 contends unfairness owners: aged older, exchange residences, acquire parents. declined hold narrow necessarily overall invidiously discriminatory. 550-551, 2003 (denial nonprofit lobbying organizations, veterans' groups, protection). "latitude discretion notably wide granting partial policy." 562. 30 here moving income. demonstrated bases lie exemptions. III 31 amici argue appeal frustrates "American dream" younger poorer families. They start-up depend severe disadvantage competing dampens housing buildings. And constricts expense public education vital services. Time again, presumes absent infer antipathy, decisions eventually rectified process judicial intervention unwarranted matter how unwisely think branch acted" (footnote Vance Bradley, 440 93, 97, 99 939, 942-943, 59 171 (1979). Certainly, California's grand experiment appears vest broad, powerful, entrenched segment society, surmised, processes prompt reconsideration repeal. 1282, 11, 698, 11. Yet wise well-intentioned suffer malady. upset 33 34 ordered. 36 struck down used operated way being challenged today. I agree constitutional. STEVENS distinguished, post, me represents "needlessly intrusive infringement powers," 306, 2518, (1976) (per curiam ), write separately benefit, much risk, refusing confront directly. 37 involved indistinguishable explains, means "assessed (under method) "appraised inflation, maximum Const., Art. §§ 1(a), 2(a); ante, worked Virginia. assigned set half then multiplying rate. recently, 10%, 1976, again 1981 1983. 38 methods "dramatic transferred otherwise surrounding land." 341; cf. Glennon, Protection, Geo.Wash.L.Rev. 261, 269-270 (1990) (discussing effects 13); Cohen, Law Equality Clothing: Comment Company Commission, UCLA L.Rev. 87, 91, (1990); Hellerstein Peters, Recent Decisions Have Far-Reaching Implications, 70 308-310 Several coal companies sued alleging violations Constitutions. Appeals upheld companies, reversed. asserted constrains follows. Although "[t]he transitional substitute reappraisal command," adjustments [be] accurate enough period equalize proportion holders." "[T]he requirement seasonable attainment rough equality owners." Bowers, 526-527, 440-441, (1959)). stated, "provide "[t]here [was] suggestion "Indeed, [the assessor's] seems contrary guide published aid assessors property." Ibid.; ibid. ("We advised statute counties substantive independently statute"). refused "whether stand footing law applied, instead aberrational be." 344, 4, 638, 4. declared, " '[I]ntentional systematic undervaluation officials taxable contravenes property.' 638 (quoting Sunday Iron Wakefield, 247 350, 352-353, 495, 62 1154 (1918), citing Sioux City Bridge Dakota 260 441, 43 190, 340 (1923), Cumberland Revision Assessments Green Pa., 284 23, 52 48, 146 (1931)). companies' failed requisites accurately today, "this cases" aside—"are [the] interest." Ante, 10; Burlington N. R. Ford, 504 648, 651, 2184, ----, --- ---- (1992); like most, involve rights, reviews basis. Today's differs 41 analysis susceptible, think, three interpretations. offered Under reading "similarly situated" "class" located roughly neighborhoods, size, other, unspecified ways. plan "seasonable treatment" objectively presumably acreage amount coal. suffers flaws. points out, long-time stately 7,800-square-foot, seven-bedroom mansion huge Beverly (among luxurious expensive neighborhoods County) annually tiny 980-square-foot small extremely Venice neighborhood." id., (Petitioner's "1988 unpretentious tract almost fabulous beach-front worth million, though 1/12th his"). tried repair systematic, intentional, gross into positive law, argues, 42 rests, my view, basic misunderstanding proceeded assumption (assumed parties contest it) initial constitutional, stipulated) Geo.Wash.L.Rev., 271-272 (noting contained not). referring "class holders," owners," 637, purport constitutionality drawn opposed subclassification class, assessor. Instead, assumed depended not, neutral criteria location proxies theory, classifying prescribe single consistently see, Ohio Oil Conway, 281 146, 50 310, 74 775 (1930); Bell's Gap Pennsylvania, 134 232, 533, 892 (1890), rejects Pittsburgh, then, prevent acquisition, is, reasons 11-14, District California's, well. answering controls offer explanation case. gives explanation, 31-32, concludes end unconstitutional. 44 permits itself determine situated, (classifying value) value). once so, suggest, accorded seasonably intentionally systematically undervalued. state-determined regularly value; contrasts dividing (by subclass value), undervalued situated. This, unconstitutional, distinguishes 45 Respondents' misplaced petitioner's; test, starters, comes dubious pedigree. cited Stores, exempted corporations ad valorem others. Not hint "require[s] took pains stress very proposition: 46 laying taxing power, requirements clause imposes iron rule equality, flexibility variety required resort close maintain precise, scientific uniformity reference composition, 440-441. Two Bridge, challenges, Charleston Fed. Savings Loan Assn. Alderson, 324 182, 65 624, 857 (1945), words appeared, Coulter Louisville Nashville 196 599, 609, 342, 615 (1905), explain test came why. 48 applied strike Coal, reflects serious problems respondents' understand cases, categorical: results 'intentional undervaluation' regardless inequality undervaluation, (as coming modern jurisprudence supplanted judgments representatives notions "rough equality," "undervaluation," "fairness." fails mention conflicts our caselaw. mean return us era sometimes second-guessed officials. rejecting today agrees. brings third proceeds purports framework, reapplies old, mind discredited, gloss concedes "Equal classification." (1980)). principle applies, acknowledges, class. "Nevertheless, 'may policy' decisionmaker," says, 442), scheme," 16. Rather obeying "law applied," administered "aberrational policy," 643, therefore, problem scheme, rational, irrational law. "implausible" (or "unreasonable") respondents', tension Even open question, re Against Oneida 178 W.Va. 485, 489, 360 S.E.2d 564 (1987)), violation constitute Federal Snowden Hughes, 321 397, 88 497 (1944), instance, candidate office complained canvassing board certify name nominee violating Illinois statute. plaintiff alleged, say, defendants meant him racial grounds, comply statute, thereby 51 "[N]ot every conferred involves laws, operate confer another. [W]here official action conformity erroneous mistaken performance duty, although 8, 401. Nashville, C. St. L.R. Browning, 310 362, 60 968, 84 1254 (1940). promises overruled Snowden, 16, disclaimer, vain. if, suggests, unreasonable supposed interpretation recasts proposition earlier rejected. 268-269; L.Rev., 93-94; Ely, Another Spin 107, 108-109 repudiating moreover, threatens Eleventh. Eleventh bars federal courts ordering actors conform dictates Pennhurst Halderman, 89, 900, able invoke obey actor 103; 109-110 ("[B]y logic, law—at do) better others—are theoretically convertible Clause"). 54 prefers distinguish doing left disarray. straightforward. demands conceivable distinction. supra; Kassel Consolidated Freight- ways Corp. Delaware, 662, 702-706, 1309, 1317, 580 (REHNQUIST, dissenting). need itself; fact, actions. believe, satisfies standard—but reasons, County. Pacific Foundation Amici Curiae 7, 9-10, National Association Counties 9-13, Respondent Comm'n O.T.1988, Nos. 87-1303, 87-1310; today's decision. wonder, though, legacy. 56 concur join II-A 57 dissenting. During past decades, extraordinary prosperity. population mushroomed, estate. Between 1976 1986 alone, tenfold.1 Simply put, invested 1970s among fortunate capitalists world. provided successful investors tremendous inequities scheme.2 These (hereinafter Squires") guaranteed retain improve direct Squires, purchasers fair share specific prompted bill homes: While 1989 averaged $400, $1,700. 18-20. unusual 76-77. vacant land, great 500 1. A7. commercial regime greatly favors enterprises placing disadvantage. 61 owner-occupied 1989. (1991) (Commission Report). aggravated exempts child invoked repeatedly indefinitely, allowing passed generation generation. observed: inequity clear. young buys inherits pays parents' date offend taxpayers situations, favor needs homeowner-parents non-homeowner-parents. With repeal state's gift inheritance 1982, negligible." 9-10. generous. mind, "negligible," nonexistent. Such establishes privilege medieval character: resources solely heritage. 63 opinion, unreasonable. recognizes inequities, 2, justification consists largely restatement accrue owners. adequate inequalities challenges regimes well-established deferential. "Where concerned right, apart protection, imperiled, notes, 11.3 deference abdication "rational scrutiny" scrutiny. Thus have, occasions, (1989); Hooper Bernalillo 612, 618, 2862, 2866, Metropolitan Life Ins. Ward, 470 869, 1676, 751 60-61, 2313, (1982). Just Terms ago, unanimously Virginia's de facto system: occasional (averaging 3-4% year) properties. "[t]his produced '[i]ntentional undervaluation,' constitutionally infirm codified discrimination jure makes little difference. secure intentional discrimination, occasioned express terms improper execution through duly constituted agents." (1918) anything, problematic product state-wide mal-administration. 68 Nor market-value regime. County's invalid departure relative 'systematic [of] ' law). Our offended delineation case) ). Brown-Forman Kentucky, 217 563, 573, 578, 580, 883 (1910); Revision, 28-30, 50-51, (1931). unanimous holding sound—and remain convinced was—it follows inexorably invidious aberration creates disparity. 69 "classification neither capricious rests consideration policy, law." 580. stated "State divide kinds assign divisions reasonable." Consistent standard, taxpayer's pay, Fox Standard Jersey, 294 101, 333, 339, 780 (1935); nature (tangible intangible) Klein Jefferson Supervisors, 282 19, 23-24, 15, 75 140 Clark Kansas City, 176 284, (1900); (corporate individual) employs none familiar Instead classifies nominal price: All (leaving aside adjustment). named (an system) majestic $150,000 $2 million) placed humble cottage $150,000. feature common somewhere, sometime sale contract executed "$150,000." Particularly environment phenomenal appreciation, "palpably arbitrary." 530, contemporary doctrine, [earlier purchasers] adjectives adverbs important nouns verbs. encompass disadvantaged favored independent legislation 'that presume motivated impartial legislature.' 452, 3261, (1985) (STEVENS, concurring) 180-181, 462, (1980) judgment)). find outside saves becoming tautological reasoning. 73 "A deflect observing light burdened pre-existing differences; create bootstraps. 'The nondiscriminatory application establishes.' Rinaldi Yeager, 384 308 [86 1497, 1499, 577] (1966)." 27, 2474, (1985). discriminatory itself, "each choice [of classification] import goal, count acceptable, 'rational' choice-goal relation choice." Legislative Administrative Motivation Constitutional Law, Yale L.J. 1205, 1247 (1970). fit purpose. above, statutes generous approximate, recognizing substantially mathematical exactitude." 2516, Nonetheless, underinclusiveness overinclusiveness said furthers" posited interest.4 Jimenez Weinberger, 417 628, 636-638, 2496, 2501-2502, 363 (1974). cursory attention aspects "interest stability." (1926)). beyond question "inhibit[ing the] gentrification," 12, interest; central goal. Here offers analysis, conclusion: "By [Proposition 13] 77 disagree. sweeps broadly operates indiscriminately further" preservation. No doubt living fixed limited incomes afford homes. respond plight.5 Those concerns state-wide, across-the-board descendants "rational" protecting subgroup blanket Smith particular bill. 78 densely populated comprises roll. 45. preserving character furthered" commercial, industrial, vacant, nonresidential properties.6 absurd relatively number economically vulnerable 9,787,887 owners7 unsound lack numerical 13's logical ends means. valid neighborhoods,8 "inhibit[s displacement" families, inhibits transfer unimproved abandoned buildings, substandard uses. suggestion, zoning functions uses differently. 388-390, 118-119. treats alike, giving breaks, discouraging improvement property—the developed dilapidated, neighborly nuisance. 80 "neighborhood preservation" interest, blunt tool accomplish specialized justified interest.9 "reliance interests" purchasers. reasoning difficult follow. purpose, (1984), implicate justifiably acts condition persist; often implicated eliminate benefit. assurances rate; indeed, contrary, hope assessments) appreciate quickly. said, somehow increases. Perhaps post-Proposition pre-Proposition 83 "an high." 12-13.10 restates "vested expectations" reduced gave expectations; purchaser expectations. taxpayers. Consider street numbers twice odd numbers. certainly even-numbered "unpurchase" considering buying know extra burden, imposition So say getting answer question: Is late comparable? answer. 85 Distilled essence, saying If, "legitimate interest" justifying inequity. statute's distinct disagree wrought calls scheme.11 treat Until controversial. (1982), ruled Alaska's program distributing dividends recipient's residency wrote: "If make dividend residence, preclude varying university tuition sliding scale residence—or limiting access finite facilities, eligibility student loans, civil jobs, contracts domicile? Could residence? door apportionment benefits, services permit citizens expanding permanent classes. clearly impermissible." 64, 2315 added) (footnotes Mexico's providing Vietnam veterans May arrivals. expressly rewards "[n]either precedents, prefer newcomers retroactive economic benefit." 2868. demonstrate, selective timing one's membership (whether owners) rarely Similarly government. obviously unconstitutional fire police other; plainly 90 respectfully dissent. N.Y. Times, col. 1; Washington Post, H1. proffered trial additional evidence suggesting neighborhoods. 2-bedroom Santa Monica $27,000 $465,000 $4,650, $270 obtained buildings industrial income-producing 68-69, 82-85. grants cause "where alleged illegal collection occurs regulations effective months initiated taxpayer." Cal.Rev. Tax.Code Ann. 4808 (West 1987). contended decided complaint. discuss timely 4808, so. Outside hesitated recognize legitimacy expectational Rakas Illinois, 439 128, 143, 421, 430, 387 (1978) ("protection Fourth depends privacy invaded place"); Penn Central Transportation York 438 104, 124, 98 2659, 631 regulation constitutes "taking" extent interfered investment-backed expectations"); Perry Sindermann, 408 593, 601, 2694, 2699, 570 (1972) (state "property" due denotes "interests secured rules understandings") owners' interests, permissibly serves discussed parties, taxpayers' promote revenues. outdated consistent current-value periodic feasible reassess individually piece obliquely referred footnote advantages historical cost accounting, 30, assertion asserted, nonsensical inherent inconsistency county's trying (1959), Wheeling Steel Glander, 337 562, 1291, 1544 (1949), exempting notes accounts receivable nonresidents. 529, 442. scheme's legitimate, "[h]aving themselves specifically declared room conceive existence." finding distinguishable, suggest mandate, 352, (1918). administrators, requiring 368-370, 971-972, (1940); Puget Sound Power Light King 264 27-28, 263, 541 (1924). 8-11, 401-403, (1944). 270, "For [property in] Hawaii rose 450%; D.C. 350%; 125%." Dept. Commerce, Bureau Census, Taxable Values 86-111, Table (1987); Assessment/Sales Price Ratios 42, (1977)). Constitution; convenience sake, refer colloquial name. 10, accordingly, searching appropriate. There address pass Cf. "Herod, death male born day bring downfall, a[n overinclusive] classification[, t]he wartime American Japanese ancestry [which imposed] individuals disloyal." Tussman tenBroek, Laws, Calif.L.Rev. (1949). pointed out addressed legislation. programs: "Senior Citizens Assistance. Provides refunds ninety-six low 62. Postponement. Allows senior $20,000 postpone until occurs." upholding arguably apply That, recognizes, discourages changes impediment development socially desirable be. equally plain competitive advantage Squires wholly unjustified. entrepreneurs tends economy, entry competitors encouraged, arbitrarily hampered unfavorable treatment. Assessors' Amicus 2. ambiguous illustrated options faced married couple three- four-bedroom suited moved maintenance expenses would—absent 13—tend motivate needing perhaps rental generate necessary subsidizes wasteful retention unused capacity, space unnecessary. unrealized appreciation. relied 236-238, 252-253, 1294-1295 closely concerning preservation"; situation "skyrocketing prices driv[e] pay." 19. whatever connection "ability pay," descendants) overinclusive sympathetic "existing owner[s] saddled" obscure seen tenfold. Respondent, "permitting careful predictions liability." Valley, 238, 1295. infirmity "reliance" analysis. predictability liability; something believe can.

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