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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

Argument Report: Taxpayer Standing to Challenge Education Financing?

Our reports on the oral arguments of the Illinois Supreme Court's September term continue with Carr v. Koch. In Carr, the taxpayer plaintiffs are challenging Circuit Court and Appellate Court decisions that they lacked...more

Virginia Supreme Court Opinions Affecting Local Government Law: June 7, 2012

Today, the Virginia Supreme Court issued several opinions affecting the practice of Virginia local government law. The cases involve (1) an inverse condemnation claim against VDOT for flooding, (2) another application of...more

Sutherland SALT Shaker- Vol. 2 No. 8 September 2011

IN THIS ISSUE: Indiana Jeopardy Assessments (and Taxpayer) Turn Out to be a Dog While the power to issue a jeopardy assessment has been referred to as part of a state’s “power of the purse, not its power of the...more