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California Supreme Court Strikes Taxpayer Initiative from November Ballot

In a Rare Pre-Election Review, California Supreme Court Strikes Ballot Measure that Would Revise Constitution to Limit Revenue-Raising Authority of State and Local Governments - On June 20, 2024, the California Supreme Court...more

6/24/2024 / Ballot Measures , CA Supreme Court , Constitutional Amendment , Local Taxes , State and Local Government , State Budgets

Special Taxes by Voter Initiative Only Require Majority Voter Approval

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

12/22/2020 / Local Taxes , Special Tax , State and Local Government , State Taxes

Transfer Of Electric Utility Revenues To City’s General Fund Is Not A Tax Under Proposition 26 - Supreme Court Reverses Court Of...

A city’s annual budgetary transfer from its electric utility to its general fund, referred to as a payment in lieu of taxes and known as PILOT, is an electric utility cost and not an exaction subject to Proposition 26, the...more

8/28/2018 / CA Supreme Court , General Fund , Local Revenues , Local Taxes , Municipalities , Public Utility , Transfers , Utilities Sector

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