News & Analysis as of

Special Tax

McDermott Will & Emery

[Hybrid Event] Deal Academy 2023 – Photovoltaik - April 19th, Frankfurt/Main, Germany

McDermott Will & Emery on

Wir laden Sie wieder herzlich zu unserer McDermott Deal Academy ein – persönlich in Frankfurt und gleichzeitig virtuell per Live-Stream. Dieses Mal zum Thema Photovoltaik. Unsere Real Estate-, Fonds- und Steuer-Experten...more

Pillsbury - SeeSalt Blog

California Court of Appeal Says Tax for “Public Safety Services” and “Other Essential Services” Not a Special Tax

California’s Court of Appeal held a local sales tax ordinance (Measure K) was a general tax, not a special tax, and therefore its adoption did not require a two-thirds vote (supermajority) under California’s Constitution.  A...more

Perkins Coie

Another Court Rules That Special Taxes Proposed By A Citizen-Sponsored Initiative May Be Enacted With A Simple Majority Vote

Perkins Coie on

Another court of appeal has held that local special taxes adopted by a citizen-sponsored initiative do not require two-thirds voter approval. Howard Jarvis Taxpayers Association v. City and County of San Francisco, No....more

Perkins Coie

Fifth Appellate District Agrees that Special Taxes Enacted by Initiative Do Not Require Two-Thirds Supermajority Vote.

Perkins Coie on

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

Perkins Coie

Special Taxes Enacted by Initiative Do Not Require Two-Thirds Supermajority Vote

Perkins Coie on

A court of appeal ruled that provisions of the California Constitution requiring a supermajority vote for special taxes imposed by local government do not apply to a special tax enacted by local initiative. City and County of...more

Best Best & Krieger LLP

Special Taxes by Voter Initiative Only Require Majority Voter Approval

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For the Second Time This Year, California Appellate Court Upholds Voting Requirement - Initiative power is the power of the electorate to propose new laws subject to approval by voters, including the right to impose taxes...more

Eversheds Sutherland (US) LLP

Eversheds Sutherland files amicus curiae brief on behalf of COST in Fresno Measure P case

Eversheds Sutherland has filed an amicus curiae brief on behalf of the 550 members of the Council On State Taxation (COST) on the important issue of whether imposition of certain local special taxes in California requires a...more

Sherman & Howard L.L.C.

Retirement Plan Update: New DOL Disclosures And Updated IRS Notices

The Employee Benefits Group provides updates and guidance for clients with retirement plans. First, the Department of Labor recently issued interim final regulations requiring new information to be included on ERISA-covered...more

Best Best & Krieger LLP

Special Taxes by Voter Initiative Not Restricted by Proposition 13 or Proposition 218

Court of Appeal Holds Only Simple Majority Needed to Impose Special Taxes by Initiative Power - While the California Constitution prohibits local governments from imposing a special tax without two-thirds voter approval,...more

Best Best & Krieger LLP

One Calif. City’s Tax Test

Partner Kelly Salt Discusses San Francisco’s New Tax Efforts with Bloomberg Tax - As the City of San Francisco tests the tax waters following some recent ballot initiatives and court rulings, including the Upland decision,...more

Carlton Fields

Real Property, Financial Services, & Title Insurance Update: Week Ending April 19, 2019

Carlton Fields on

Real Property Update - • Special Tax District Bond Validation: hospital center special tax district could not validate bonds intended to finance the construction of a hospital outside the geographic boundaries established...more

International Lawyers Network

Buying and Selling Real Estate in Greece

KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER GREEK LAW - 1. PROCEDURE – MAIN STEPS OF REAL ESTATE ACQUISITION UNDER GREEK LAW. Acquisition of real estate property in Greece includes mainly the following steps: •...more

Holland & Knight LLP

Plazos para actualización Registro Web para continuar en Régimen Tributario Especial en Colombia

Holland & Knight LLP on

De acuerdo con el artículo 364-5 del Estatuto Tributario en Colombia, todas las entidades que pretendan ser calificadas o quieran permanecer en el Régimen Tributario Especial (RTE) deberán registrarse en el aplicativo web que...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

Best Best & Krieger LLP

Court Strikes Down Surcharge on Utility Users Imposed Under a Franchise Agreement

Surcharge Collected for General Revenue Purposes Under a Franchise Agreement must be Approved by Voters - A surcharge on electric utility bills collected by a power company pursuant to a franchise agreement and remitted...more

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