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Municipalities General Tax

Best Best & Krieger LLP

General Tax Measure With Related Advisory Measure On Same Ballot Does Not Turn It Into A Special Tax - Issue Related To Number Of...

Last week, the California Court of Appeal clarified what happens to a general tax measure when it is placed on the same ballot as a related advisory measure that asks how revenues from the general tax measure should be spent....more

Orrick, Herrington & Sutcliffe LLP

California Supreme Court Clarifies that Voter Initiatives Are Not Subject to Certain of Proposition 218’s Limitations on Local...

Since Proposition 218 was passed in 1996, which added Article XIIIC to the California Constitution (“Article XIIIC”), local governments have faced heightened restrictions in their abilities to impose taxes. Specifically,...more

Best Best & Krieger LLP

Financing Increased Demand On Pre-Existing Services Constitutes “Additional Services”

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California Court Decision Rules on Mello-Roos Community Facilities Act of 1982 - Community Facilities Districts formed by a landowner vote may be used to finance increased demand on pre-existing services, a California...more

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