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California Supermajority Tax Challenge Cases are Onto the Next Level: Last Trial Court Ruling Issued

A San Francisco trial court judge has ruled that Proposition G, a parcel tax to fund educational purposes that passed with a 60.76% vote in 2018, is a valid voter initiative that did not require a two-thirds supermajority vote like local special taxes introduced by mayors or local boards of…

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California Prop C Taxpayers Should File Protective Refund Claims

(This article originally was published by Law360 on August 21, 2019.) The repercussions of the California Supreme Court’s August 2017 opinion in California Cannabis Coalition, et al. v. City of Upland, et al.1 continue to reverberate, leading San Francisco’s business taxpayers to wonder what practical precautions to consider. In a February article, we analyzed…

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The Upland Ripple Effect: A California Supermajority Tax Showdown

Despite the narrow issue it originally addressed, the August 2017 decision by the California Supreme Court in California Cannabis Coal. v. City of Upland has sparked a much larger debate regarding whether local special taxes introduced by voter initiative are subject to the long-standing requirement in the California Constitution that…