Is it reasonable to argue that the work involved is difficult?

California, United States of America


The following excerpt is from Riverside County v. Palm-Ramon Development Co., 43 Cal.Rptr. 620 (Cal. App. 1965):

It is, of course, no legitimate objection to the application of the method of assessment prescribed in the basic cases above cited that the work involved is difficult. As is said in Rittersbacher v. Board of Supervisors, 220 Cal. 535, 543, 32 P.2d 135, 139:

'Obviously the enormous extent of the task can afford no justification for an illegal tax.'

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