As against the state, local governments have no vested right to receive property tax revenues and have no property interest in those revenues

"It is settled law, at least vis-a-vis the Legislature, that local public agencies have no vested right to impose taxes....[Citations

The Rothman court concluded that the apportionment of property tax revenues does not violate equal protection or revoke "vested tax powers

The court concluded, "... Government Code section 26912, enacted to cope with a pressing emergency arising out of the state's local agencies' shortage of funds, manifestly bore `some rational relationship to a conceivable legitimate state purpose.'No abridgment of `the equal protection of the law'guarantee appears

—to support the proposition that "[special district] taxingagencies have no vested right to powers of taxation

As a consequence, the Legislature encouraged local governments to seek alternative sources of funding for necessary services, including the imposition of other types of taxes

—and one involved a special hospital district, which of course has no separate constitutional existence

[CITATION] Taxing California Property