Another court of appeal has held that local special taxes adopted by a citizen-sponsored initiative do not require two-thirds voter approval. City of Fresno v. Fresno Building Healthy Communities, No. F080264. (5th Dist.,...more
In 731 Market Street Owner LLC v. City and County of San Francisco (June 18, 2020), California appellate court affirms that local realty transfer tax does not apply when leasehold has a remaining term of 35 years or more. ...more
In June, I wrote about the California Supreme Court’s disappointing decision in 926 N. Ardmore Ave. v. County of L.A., 2017 Cal. LEXIS 4768 (Cal. 2017). Readers may recall that the Supreme Court applied the concept of a...more
The future of California’s cap-and-trade program looks a little brighter, thanks to a 2-1 vote of the Court of Appeal for the Third Appellate District on April 6. The decision, which held that the cap-and-trade program is...more
On April 6, 2017, the California Court of Appeal, in a 2–1 decision, upheld the sale of greenhouse gas ("GHG") emission allowances in California's cap-and-trade program. California Chamber of Commerce v. State Air Resources...more
In a 2-1 decision, the California Court of Appeal, Third Appellate District, upheld the California Air Resource Board’s cap-and-trade program for greenhouse gas allowances. California Chamber of Commerce v. State Air...more
On Thursday, a 2-1 decision by the Third District Court of Appeal in Sacramento upheld California’s program to reduce carbon emissions. California’s controversial and signature cap-and-trade program creates a firm limit on...more
Yesterday, the Court of Appeals for California’s Third Appellate District issued its decision in California Chamber of Commerce, et al., vs. State Air Resources Board, et al., upholding the district court’s decision and...more
A three-judge panel of the California Court of Appeal for the Third District heard oral argument last week in the longstanding companion cases challenging the legality of AB 32’s cap and trade auctions. California Chamber of...more
In 926 North Ardmore Avenue, LLC v. County of Los Angeles, the 2nd District Court of Appeal held that Proposition 13 changes in ownership prompted by transfers of legal entity interests should also be characterized as “realty...more