Checkers, the worst part of Prop 13 was not the freezing of taxes, although freezing them on commercial property as well as homes makes no sense, but the thing that has made budgets impossible is the requirement that it pass by 2/3 majority.
That means, for practical terms, that no budget can pass without at least one Republican vote. The GOP has been very disciplined and will not vote for any budget with a "tax increase", including one that would remove a tax exemption.
Currently, California is the only oil producing state that does not tax on the wellhead. The GOP argues higher taxes would send business to other states. Well you just can't move oil wells now, can you?
BTW.
the California Appeals Court approved the governor's move.