No sooner had the new Democratic supermajorities in the state Legislature been sworn in than some of their members began pushing to make the least fair of all taxes easier to impose. That’s the parcel tax, the response of many California school districts to the 40-year-old Serrano v. Priest court decision that attempts to equalize per-student spending among all schools. Serrano mandates that every time a property tax-increasing override for schools is approved by local voters, most of the money goes to Sacramento for redistribution to districts whose per-student spending is in the lower half within California. The bulk of …