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Tax,
Government,
California Supreme Court

Feb. 25, 2019

Ruling is causing uncertainty over local special taxes

Following a recent California Supreme Court decision, the voter approval requirements for special taxes proposed via a citizen initiative is uncertain. This uncertainty will have to be resolved in the future by the courts or California voters.

Kelly J. Salt

Partner
Best Best & Krieger LLP

Kelly practices in the firm's Public Finance group. She works with public agencies on bond and municipal finance matters, rate setting and compliance with Propositions 218 and 26, and drought management and water conservation programs.

See more...

Lutfi Kharuf

Partner
Best Best & Krieger LLP

Lutfi practices in the firm's Special Districts and Public Finance groups. He works with clients on compliance with Propositions 218 and 26, rate setting and issuing bonds.

See more...

Ruling is causing uncertainty over local special taxes
In her partial dissenting opinion (with which Justice Goodwin Liu concurred), Justice Leondra Kruger ... noted that '[i]f a local tax enacted by voter initiative is not a tax 'impose[d]' by 'local government,' as the majority insists, then from here on out, special taxes can be enacted by a simple majority of the electorate, as long as proponents can muster the necessary quantum of support to require consideration of the measure.'

The voter approval threshold for special taxes proposed by California local governments is very clear. However, following the California Supreme Court's decision in California Cannabis Coalition v. City of Upland, 3 Cal. 5th 924 (2017), the voter approval requirements for special taxes proposed via a citizen initiative is uncertain. This unc...

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