[6][8] The plaintiffs were Libertarian Party members Richard J. Rider and Pat Wright, and United Taxpayers of San Diego executive vice president Steven Currie.

[13] By that month, San Diego County raised over $320 million from the sales tax but was unable to spend the money pending the outcome of the Rider case.

The justices wrote in their majority opinion: We are sympathetic to the plight of local government in attempting to deal with the ever-increasing demands for revenue in the post-Proposition 13 period, and we are especially reluctant to interfere with sorely needed projects for new and improved courtrooms, criminal detention facilities, and other justice facilities.

[16]Additionally, Justice George wrote a separate, concurring opinion writing in part: ... basing our decision on nonconstitutional grounds not only would be more consistent with well-established principles of judicial restraint, but would avoid the necessity of placing a new "gloss" on the meaning of the term "special district" as interpreted in prior decisions of this court construing Proposition 13.

"[16] By the day of the California Supreme Court decision, San Diego County had collected $316 million towards the Proposition A tax.

[17] Nearly a week after the court decision, the San Diego County Board of Supervisors voted on December 30, 1991, to continue collecting the Proposition A sales tax, and Chief Justice Lucas signed an order denying a request by the Libertarian Party to stop collection of the sales tax.

As a result, Proposition A was abolished, and the sales tax rate in San Diego County dropped from 8.25 to 7.75 percent.