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California Supreme Court Addresses Exhaustion of Administrative Remedies in Context of Proposition 218 BID Assessments

California Supreme Court holds that courts can entertain arguments that a BID assessment scheme violates certain provisions of Proposition 218 when raised by a party who did not articulate these objections in public hearings...more

The Split-Roll Initiative Is Poised to Rock California’s Property Tax System

This November, California voters will decide whether commercial and industrial properties will lose their Proposition 13 protection against property tax reassessment. The Split-Roll Initiative has officially qualified for...more

California Court of Appeal Concludes Transfer Tax Not Applicable to Purchase of Realty Encumbered by Long-Term Leasehold

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

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