1. Telephone interview with the author, July 4, 1994.

2. California Senate, Commission on Property Tax Equity and Revenue, Report to the California State Senate Pursuant to Senate Resolutions 42 and 8 (Sacramento, Calif., 1991), 26, 31, 33, 36. California Senate, Office of Research, California's Tax Burden: Who Pays? Part I. An Analysis of the California Personal Income Tax, Bank and Corporation Tax, Property Tax, prepared by Ann DuBay (Sacramento, Calif., 1990), 82-84. Bill Stall, "State Still Staggering from the Prop. 13 Earthquake," Los Angeles Times, October 14, 1993.

3. Jeffrey I. Chapman, "The Fiscal Context," in California Policy Choices, vol. 7, ed. John J. Kirlin and Donald R. Winkler (Los Angeles: University of continue

Southern California, School of Public Administration, 1991), 18. Frederick D. Stocker, ed., Proposition 13: A Ten-Year Retrospective (Cambridge, Mass.: The Lincoln Institute of Land Policy, 1991), 181.

4. Senate Commission on Property Tax Equity, Report, 21, 30. Valerie Raymond, Surviving Proposition Thirteen: Fiscal Crisis in California Counties (Berkeley, Calif.: Institute of Governmental Studies, 1988), 8-11.

5. Stocker, Proposition 13, 71-75, 78. League of California Cities, "Financing Cities: An Analysis of the Years Since Proposition 13," (Sacramento, Calif., 1990).

6. Chapman, "Fiscal Context," 20-23. California state and local revenue collections (in constant dollars, including fees) are still lower in fiscal 1991 (16.03 percent of personal income) compared to the last year before Prop. 13 (16.65 percent). California Taxpayers' Association, "California State and Local Revenue Growth," (Sacramento, Calif., n.d.). Richard Simpson, "California Counties on the Fiscal Fault Line: A Summary," California County 3 (January/ February 1991), S1.

7. Senate Commission on Property Tax Equity, Report, 44, 45, 47. Allan Odden, "Financing Public Schools," in California Policy Choices, vol. 7. California school finance was complicated by the California Supreme Court ruling in Serrano v Priest (1970), which declared that the system of school finance based on the property tax was unconstitutional because it violated the rights of children in property-poor districts. As a result, the legislature guaranteed a minimum funding level, making state aid available to poor districts and establishing revenue limits for wealthy districts. D. B. Meeker, Letter to the Editor, Los Angeles Times, October 30, 1988, Pt. 5, 4.

8. Douglas Shuit, "Deukmejian Cites Cutting Class Size As Prop. 98 Goal," Los Angeles Times, December 4, 1988, Section 1, 3. Bill Billiter, "Voters Sort Through Potpourri of School Candidates, Issues" Los Angeles Times, November 10, 1988, Orange County Edition, Metro Section, 3.

9. California Legislative Analyst, CAL Facts: California's Economy and Budget in Perspective (Sacramento, Calif., 1993), 2, 3, 5, 6. Joseph E. Nation, "Defense Industry Transition in California," on Internet: gopher.sen.ca.gov; menu: Senate Office of Research; menu: Re: Economic Development. Odden, "Financing Public Schools," 95. Daniel M. Weintraub, "Fiscal Outlook for State Still Shaky" Los Angeles Times, September 4, 1992, Pt. A, 1.

10. "State Budget Woes Roll Down the Hill," Cal-Tax News, 33 (July 15, 1992), 1. George Skelton, "State Residents Oppose Cutting School Funds," Los Angeles Times, May 26, 1991, Pt. A, 1. California Legislative Analyst, Analysis of the Budget Bill (Sacramento, Calif., 1992), vii, 16.

11. Daniel M. Weintraub and Carl Ingram, "State Senate OKs Education Cuts," Los Angeles Times, July 1, 1992, Pt. A, 1. George Skelton, "Wilson Vows No Retreat in State Budget Battle," Los Angeles Times, August 20, 1992, Pt. A, 1. Daniel M. Weintraub, "Wilson Strategy Uses Hardship to Apply Pressure," Los Angeles Times, August 24, Pt. A, 1.

12. "Cal-Tax: Principles Are Needed to Keep Budgets Balanced," Cal-Tax News, vol. 33 (May 15, 1992), 2. Linda Dailey Paulson and Richard Zeiger, "Blundering Toward a Budget," California Journal (Sept. 1992), 426. break

13. Daniel M. Weintraub and Carl Ingram, "State Senate OKs." California Legislative Analyst, Analysis, vii, 14-20.

14. Daniel W. Weintraub, "School Funding Defines Lines of State Budget Battle," Los Angeles Times, August 27, 1992, Pt. A, 1.

15. George Skelton, "Most Call School Funding Vital but Split on Tax Hike," Los Angeles Times, September 17, 1992, Pt. A, 1. "The Public Schools," California Opinion Index 6 (December 1992), 4, 5. "Majority Disapproves of State Budget," The Field Poll, Release #1640, Sept. 16, 1992.

16. Daniel M. Weintraub, "Both Sides Can Use Budget Impasse to Claim Victory," Los Angeles Times, September 6, 1992, Pt. A, 1. Jean Merl and Larry Gordon, "Honig Threatens Legal Challenge to Assault on Prop. 98 Guarantees," Los Angeles Times, September 3, 1992, Orange County Edition, Pt. A, 27. Linda Paulson, "Wilsonian Economics: Pain all Around," California Journal (October 1992), 517-19. Dan Morain, ''Poor, Counties Hit Hardest by Budget Cuts," Los Angeles Times, June 7, 1993, Pt. A, 1.

17. Stocker, Proposition 13, 71. Joanna M. Miller, "Counties Brace for Cuts in Police, Other Services," Los Angeles Times, August 30, 1992, Pt. A, 3. Daniel M. Weintraub, "Rival Budget Plans Yield Capitol Chaos," Los Angeles Times, August 21, 1992, Pt. A, 3.

18. Morain, "Poor, Counties Hit Hardest by Budget Cuts." California Debt Advisory Commission, The Impact of the 1992-93 State Budget on Local Government Finance (Sacramento, Calif., 1993), 11, 14. Martha Willman, "Cities Unite to Fight for State Funds Revenue," Los Angeles Times, May 16, 1993, San Gabriel Valley Section, Pt. J, 1. Hector Tobar, "Cutback in Services Proposed by County Officials," Los Angeles Times, March 6, 1993, Metro Section, Pt. B, 1. Elizabeth Schilling, "The State's Libraries Struggle to do More with Less, California Journal (January 1993), 26. Digby Diehl, "Will Pasadenans Tax Themselves for Books?" Los Angeles Times, June 18, 1993, Metro Section, Pt. B, 7.

19. James Rainey, "911 Tax Leading; Prop N. Falling Short," Los Angeles Times, November 4, 1992, Pt. A, 3. Hugo Martin, "Voters Favor Term Limits; Police Tax Fails," Los Angeles Times, April 21, 1993, Pt. A, 1.

20. Richard Lee Colvin, "Valley Key to Defeat of Prop. N," Los Angeles Times, November 8, 1992, Valley Edition, Metro Section, Pt. B, 3. In April 1993, a similar police tax initiative was defeated in the city of Los Angeles despite the tensions felt a few days earlier when the second Rodney King verdict was announced.

21. California Legislative Analyst, The 1993-94 Budget: Perspectives and Issues (Sacramento, Calif., 1993). Daniel M. Weintraub, "Perils on All Sides Threaten to Derail State's Fiscal Plan Budget," Los Angeles Times, July 2, 1993, Pt. A, 3. Frederick M. Muir, "Counties Fight State in Modern Tax Revolt," Los Angeles Times, June 25, 1993, Metro Section, Pt. B, 1. Shelby Grade, "Irvine '90s: Fiscal Policy Calls for City Cuts," Los Angeles Times, January 14, 1994, Orange County Edition, Metro Section, Pt. B, 2. Gordon Dillow, "State Budget Cure Will Cause Cities to Feel More Pain," Los Angeles Times, June 24, 1993, South Bay Edition, Metro Section, 3. Jennifer Oldham, "Glendale City Workers Report Low Morale in Study," Los Angeles Times, April 6, 1994, Valley Edition, Metro Section, Pt. B, 3. break

22. Carla Rivera, "Anger Rises After County Finds Windfall Budget," Los Angeles Times, September 19, 1993, Metro Section, Pt. B, 1. Ted Rohrlich, "Cuts May Double Homelessness, Experts Say," Los Angeles Times, August 16, 1993, Metro Section, Pt. B, l. Carla Rivera and Tracey Kaplan, "Workers March, Then Authorize County Strike," Los Angeles Times, September 1, 1993, Pt. A, 1.

23. Kevin Johnson, "County Library Report Is Grim Reading," Los Angeles Times, May 26, 1994, Orange County Edition, Metro Section, Pt. B, 1. Cynthia H. Craft, "Valley Libraries Fear Veto Was the Last Gasp Funding," Los Angeles Times, October 10, 1993, Valley Edition, Pt. A, 1.

24. Property held before 1978 is assessed at the 1975 value plus annual increases of 2 percent. Arthur O'Sullivan, Terri A. Sexton, and Steven M. Sheffrin, The Future of Proposition 13 in California (Berkeley, Calif.: California Policy Seminar, 1993), 135. Senate Commission on Property Tax Equity, Report, 89, 121-25.

25. Mary Beth Barber, "Local Government Hits the Wall," California Journal (August 1993), 15. Stall, "State Still Staggering."

26. Tom Wall, Vice-chair, Government Affairs Council, Irvine Chamber of Commerce, testimony before the California Joint Legislative Budget Committee, September 30, 1987, Proposition 13, Ten Years Later (Sacramento, Calif., 1987), 28. California Debt Advisory Commission, The Impact, 1, 44-47. Jim Harrington, League of California Cities, testimony before the California Joint Legislative Budget Committee, Proposition 13, 108, 112.

27. "The League [of California Cities]'s Perspective on State Budget Policy," Western City (May 1993), 3. Bill Stall, "State Still Staggering." "Property Tax Shift Would Hurt Economic Development," Cal-Tax News 33 (July 1992), 2. Wall, "Testimony," 26.

28. Philip Bettencourt, Preview Real Estate Services, testimony before the California Joint Legislative Budget Committee, Proposition 13, 30-37. By 1991 developer fees in the state totaled $3 billion. Senate Commission on Property Tax Equity, Report, 48. David Brady, "School Bonds by a Simple Majority Vote?" Los Angeles Times (October 29, 1993), Valley Edition, Metro Section, Pt. B, 6. Tracey Kaplan, "Both Sides Get Ready for Fight Voter Prop. 170," Los Angeles Times (July 26, 1993), Valley Edition, Metro Section, Pt. B, 1.

29. Irving Gilman (president, Monterey Park Taxpayers' Association), telephone interview with the author, July 3, 1994.

30. El Segundo Taxpayers' Association, co-founder and newsletter editor (name withheld), telephone interview with the author, July 3, 1994. L[enny] Goldberg, "Tax Incentives and the California Economy," Internet on the Economic Democracy Information Network: gopher garnet.berkeley.edu 1250; menu: the economy; menu: CCH Report on the Crisis in California (draft).

31. O'Sullivan, Sexton, and Sheffrin, The Future, 11-13.

32. Lee, interview.

33. Resources about educating ethnic and linguistic minorities are available on Internet: gopher goldmine.cde.ca.gov; menu: California Department of Education-general info; menu: curriculum.

34. Wall, "Testimony," Proposition 13. Jonathan Gaw, "Las Virgenes Among continue

Crowd of 2-Time Bond Losers," Los Angeles Times, March 8, 1993, Valley Edition, Metro Section, Pt. B, 3.

35. Senate Commission on Property Tax Equity, Report, 41-42. Simpson, "California Counties," S-3. Stall, "State Still Staggering."

36. California Legislative Analyst, The 1993-94 Budget, 120-25. Stall, "State Still Staggering."