Adhan (Arabic: أَذَان [ʔaˈðaːn]; also variously transliterated as athan, adhane (in French),[1] azan/azaan (in South Asia), adzan (in Southeast Asia), and ezan (in Turkish), among other languages[2]) is the Islamic call to public prayer (salah) in a mosque recited by a muezzin at prescribed times of the day.
athan pro full version 18
It is commonly written as athan, or adhane (in French),[1] azan in Iran and south Asia (in Persian, Dari, Pashto, Hindi, Bengali, Urdu, and Punjabi), adzan in Southeast Asia (Indonesian and Malaysian), and ezan (in Turkish).[2] Muslims on the Malabar Coast in India use the Persian term بانگ, Banku, for the call to public prayer.[4]
It all started in 1952 when our founder, Nathan Swartz, bought a half-interest in the Abington Shoe Company. He worked his way up from an apprenticeship after immigrating to the United States and eventually bought out his partner and welcomed his sons into the business.
It features complete Quran along with the audio recitations, phonetics, and translations. The colored Tajweed assists you in improving your pronunciation while reading the Quran. With the Animated Qibla compass as well as a map, it also displays the direction of Mecca. It has the full Muslim Hijri calendar which shows holy dates.
You can select from 14 full azan alarms. If you want something different, you have the option to select your favorite sound from your music library as well. More importantly, you will be able to easily find Qibla directions and choose from seven different calculation methods such as the Islamic Society of North America, Muslim world league.
It comes with an extensive collection of azan. You can navigate through the entire library and listen to your favorite prayer. For instance, you will enjoy listening to athan from Mecca (Makkah ) or medina or al-masjid al-haram and more.
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Article XIII A, which is set forth in the appendix hereto, was enacted as a property tax reform and limitation initiative, commonly known as Proposition 13, that was adopted by the voters on June 6, 1978, and became effective on July 1, 1978. fn. 1 The taxable value of real property is referred to in the article as "full cash value," which is defined in section 2, subdivision (a), as "the county assessor's valuation of real property as shown on the 1975-76 tax bill under 'full cash value' or, thereafter, the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment." Section 2, subdivision (b), limits annual increases in the full cash value by providing that "[t]he full cash value base may reflect from year to year the inflationary rate not to exceed 2 percent for any given year ..." (hereinafter sometimes referred to as the inflation factor).
The State Board of Equalization (Board) and thereafter the Legislature each independently interpreted section 2, subdivision (b), to permit the 1978-1979 tax year assessment of property that had not been newly constructed [146 Cal. App. 3d 605] or experienced a change of ownership since 1975 by taking the full cash value of property as it appeared on the 1975 roll as increased by 2 percent per year compounded for each of the three years between 1975 and 1978. In other words, the Legislature and the Board authorized the 1978-1979 assessment of property at a figure 6.12 percent higher than the full cash value designated in the 1975-1976 tax bill. Respondent taxpayers challenged this interpretation in separate but consolidated actions seeking tax refunds and other relief. The trial court declared that the legislative and administrative interpretation of section 2, subdivision (b), permitting adjustment for the three tax years immediately preceding the effective date of the article, is contrary to its plain meaning and thus represents an invalid attempt to amend a constitutional provision. For the reasons hereafter set forth, we find, first, that the constitutional provisions are intrinsically ambiguous as to when application of the inflation factor commences; second, that the effects of the legislative interpretation are not manifestly inimical to the constitutional design; third, that the uncertain language of the constitution is not clarified by extrinsic evidence of the intent of the voters; and, fourth, that in these circumstances the applicable canons of construction compel us to defer to the legislative interpretation. Accordingly, we reverse.
[1] The major conceptual change effectuated by article XIII A, which results from section 2, subdivision (a), is that "except for property acquired prior to 1975, henceforth all real property will be assessed and taxed at its value at date of acquisition rather than at current value (subject, of course, to the 2 percent maximum annual inflationary increase provided for in subdivision (b))." (Amador Valley Joint Union High Sch. Dist. v. State Bd. of Equalization (1978) 22 Cal. 3d 208, 235 [149 Cal. Rptr. 239, 583 P.2d 1281]). [2] Additionally, the article alters the basic system of ad valorem property taxation in two main respects. The first section restricts the amount of ad valorem taxes to one percent of the full cash value of property. fn. 2 The second section restricts increases in the full cash value base to an inflation factor not to exceed 2 percent per year and allows reductions in full cash value if the property has been damaged or destroyed or has otherwise declined in value. fn. 3 In other words, the first section limits the ability of local [146 Cal. App. 3d 606] governments to tax full cash value while the second section, which is at issue here, limits the growth in full cash value.
On June 14, 1978, the Board instructed county tax assessors that the 1975-1976 full cash value base should be adjusted by 2 percent per year for each of the lien dates subsequent to 1975 in order to determine 1978 values. Rule 460 of the Board's rules (Cal. Admin. Code, tit. 18, 460) embodies that concept. fn. 4
On June 24, 1978, the Governor signed urgency legislation that went into immediate effect as Revenue and Taxation Code section 110.1. Section 110.1, subdivision (f), provides that: "For each lien date after the lien date in which the full cash value is determined pursuant to this section, the full cash value of real property, including possessory interests in real property, shall reflect the percentage change in cost of living, as defined in section 2212; provided, that such value shall not reflect an increase in excess of 2 percent of the full cash value of the preceding lien date." (Italics added.)
Respondent taxpayers, asserting that the Board's rule and the two statutes just described are inconsistent with article XIII A, section 2, subdivision (b), filed suit against the Board and local taxing authorities seeking a refund of taxes, an injunction or writ of mandate directing the taxing authorities to utilize the unadjusted 1975-1976 full cash value base as the 1978-1979 full cash value and a declaration that the inflation factor shall only commence application thereafter.
For this reason, and in order to clarify analysis, it is appropriate for us to emphasize that the clarity or ambiguity of section 2 of article XIII A is to be first determined by whether the meaning of any pertinent provision therein is contradicted by other language in the article or is otherwise unclear. The evidence that bears most forcefully upon this determination is, of course, the language in which the article is framed. [8] "Where the language is plain and admits of no more than one meaning the duty of interpretation does not arise and the rules which are to aid doubtful meanings need no discussion." (Caminetti v. United States (1917) 242 U.S. 470, 485 [61 L. Ed. 442, 453, 37 S. Ct. 192]; see also the opinion of Chief Justice Marshall in Sturges v. Crowninshield (1819) 17 U.S. (4 Wheat.) 122, 202 [4 L. Ed. 529, 550].)
[7b] The provisions of article XIII A that most obviously bear upon the time at which application of the inflation factor may commence are section 2, subdivision (a), which defines "full cash value" as the full valuation of real property as shown on the 1975-1976 tax bill; section 2, subdivision (b), which provides that "[t]he full cash value base may reflect from year to year the inflationary rate not to exceed 2 percent for any given year ...."; and section 5 which, as pertinent, provides that the effective date of article XIII A is July 1, 1978.
By providing that full cash value may be altered to "reflect from year to year the inflationary rate, not to exceed two percent for any given year," there is no question that the section contemplates a limited annual adjustment of the full cash value base. It is similarly certain that the annual adjustment must commence with reference to some specific point in time. In relation to property acquired prior to 1975 that has not since been newly constructed nor changed hands, there are indisputably only two mutually exclusive possibilities: application may only commence either after establishment of the full cash value base in 1975 or after the 1978 effective date. Just as indisputably, however, the section does not explicitly identify which of the two possibilities is the correct reference point. Respondent taxpayers maintain that, although it may not have been made explicit, the necessary implication of the words used is that the adjustment commences in 1978 with the unadjusted full cash value specified in the 1975-1976 tax bill. Appellants, on the other hand, maintain that the words are at least equally susceptible to the inference that the adjustment may commence immediately after 1975; or, stated differently, that the full cash value base for the first lien date after the July 1, 1978, effective date is calculated by adjusting the 1975-1976 cash value base for each of the three intervening tax years. 2ff7e9595c
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