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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

Failure to Participate in Prop. 218 Hearing Does Not Bar Fee Challenge - Calif. Supreme Court Holds Such Hearings Do Not...

A ratepayer may challenge the method of allocating property-related fees without first participating in the public hearing for, and filing a written protest against, the adoption of such new or increased fees, the California...more

No Mandatory Exhaustion of Administrative Remedies for Proposition 218 Challenge - California Court of Appeal Allows Challenge to...

A ratepayer is not required to file a written protest or appear at a public hearing for the adoption of new or increased property-related fees prior to filing a legal challenge to those fees, a California Court of Appeal...more

Transient Occupancy (Hotel) Taxes May be Limited by Ruling

California public agencies that impose transient occupancy (hotel) taxes may be limited in the tax they can collect from online transactions. The California Supreme Court on Monday ruled that TOT are limited to the...more

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