I dissent. I agree with Justice Mosk that the local agency here is not a special district subject to the provisions of section 4 of article XIIIA of the California Constitution and that the majority’s interpretation of the phrase “special taxes” is overbroad. Because the majority has elected to “leave open the question of a possible prospective application” of its holding (maj. opn., ante, at p. 13), I express no view on that issue.
Respondents’ petitions for a rehearing were denied February 13,1992, and the opinion was modified to read as printed above. Mosk, J., and Kennard, J., were of the opinion that the petitions should be granted.