Latest Publications

Share:

Cities Entitled to Pre and Post Judgment Interest for Tax Administration Fees Improperly Calculated and Withheld by County

Seven cities brought a lawsuit against a county over the calculation of a fee that the county charges for the collection and distribution of property taxes to each city. A trial court entered judgment in favor of the cities...more

2/6/2014 - Fees Property Tax

California Supreme Court Reverses the Court of Appeals and the Assessment Appeals Board...

The Assessor for the County of Santa Barbara reassessed two mobilehome parks pursuant to Section 62.1 of the Revenue and Taxation Code using a valuation method recommended by the State Board of Equalization ("SBE"). ...more

2/6/2014 - State Tax Equalization Boards State Taxes

Value of Intangible Assets That Make a Direct Contribution to the Going Concern Value of a Business Must be Deducted from Property...

After the sale of an upscale city hotel, a county assessor reassessed the property. The new owner challenged the assessment, claiming it improperly included the value of nontaxable intangible assets. The county assessment...more

12/5/2013 - Asset Valuations Intangibles Property Tax Property Valuation Valuation

Change in Legal Title From Joint Tenancy to Tenancy in Common was a Change of Ownership Within the Meaning of Proposition 13

A taxpayer challenged a county assessor’s reassessment of real property after the taxpayer transferred his joint tenancy interest to himself as a tenant in common. A court of appeal held that the property was subject to...more

10/17/2013 - Change of Ownership Joint Tenancy Land Titles Proposition 13 Tenancy-in-Common

California Supreme Court Update: Air Quality Emissions Reduction Credits May Be Considered in Assessing Unit Value of Power Plant,...

A power plant operator was required to purchase emission reduction credits (“ERCs”) to comply with the permitting process to build a power plant. Over the course of several years, the State Board of Equalization (“Board”)...more

9/11/2013 - Air Pollution Carbon Emissions CEQA Emissions Trading System Environmental Policies Fair Market Value Greenhouse Gas Emissions Power Plants

The Substance of Property Tax Rule 474, Relating to the Assessment of Refineries, Was Appropriate, Valid and Consistent with...

The State Board of Equalization (“Board”) enacted a rule that the valuation of petroleum refinery property should assess the land, improvements, and fixtures as a single appraisal unit because they are generally bought and...more

8/27/2013 - Administrative Procedure Act Annual Assessments Oil & Gas Property Tax Proposition 13 State Tax Equalization Boards Valuation

Proposition 26 Does Not Apply Retroactively to Existing Local Assessments, Fees, or Charges

Proposition 26 expanded the definition of the term “tax” for purposes of article XIII C of the California Constitution in order to halt evasions of Proposition 218. A Court of Appeal recently addressed whether Proposition 26...more

8/15/2013 - New Legislation Tax Reform

UPDATE: School District’s Share Of Diverted ERAF Revenue Must Be Included When Calculating Its Property Allocation Base

A superior court required a county to include in its calculation of a school district’s property tax allocation base the property tax revenue that the school district actually received from local Educational Revenue...more

7/10/2013 - Education Budget Educational Revenue Augmentation Funds LAUSD Property Tax Property Valuation Public Schools School Districts

Adverse Possessor Of Religious Nonprofit’s Land Does Not Need To Pay Property Taxes To Obtain Title To Land

The law of adverse possession allows persons to obtain legal title to property by occupying the property for at least five years, and satisfying other requirements such as the payment of taxes on the property. In practice,...more

4/17/2013 - Adverse Possession Land Titles Legal Title Property Tax Religion Religious Institutions Tax Exemptions

Update: After Rehearing, Court Of Appeal Upholds Its Previous Parcel Tax Ruling

The court of appeal recently upheld its previous ruling that a parcel tax approved by Alameda Unified School District (“District”) voters violates the Government Code’s restriction that special taxes apply “uniformly to all...more

3/19/2013 - Ballot Measures Property Tax Public Schools Qualified Special Taxes

SCA 3 Proposes Constitutional Amendment To Lower Voter Approval Requirement For Parcel Taxes From Two-Thirds To 55 Percent For...

SCA 3 seeks to amend the California Constitution relating to taxation by amending Section 4 of Article XIIIA, adding Section 4.5 to Article XIIIA, amending Section 2 of Article XIIIC, and amending Section 3 of Article XIIID,...more

3/19/2013 - Ballot Measures Funding Property Tax Proposed Amendments Public Schools

Court of Appeal Grants Re-Hearing for School District’s Parcel Tax Case

Below is a summary of the court of appeal’s initial decision in Borikas v. Alameda Unified School District, which was filed on December 6, 2012. However, please note that the appellate court has subsequently granted a...more

1/10/2013 - Appeals Property Tax Severability Doctrine Special Tax Taxing Power Uniformity

UPDATE: Supreme Court Affirms Court Of Appeal’s Holding That The County Incorrectly Calculated The Fee It Charged Local...

The California Supreme Court recently found unlawful a county’s method of calculating administration fees for local governmental entities for the services the county performed under the Triple Flip and the VLF Swap tax...more

11/28/2012

13 Results
|
View per page
Page: of 1