| Const., art.
Cal. The resulting adverse impact frustrated the effective tax relief provisions of Proposition 13 to the significant detriment of California taxpayers, especially homeowners. [10] The California Legislature adopted a statute interpreting the term "extended" for purposes of the property-related fee or charge provisions of Proposition 218. (a) [Special purpose districts or agencies, including school districts, have no power to levy general taxes.].
However, when a separate regional governmental agency is not involved, it is unclear whether Proposition 218 compliance is required as California courts have yet to resolve this issue.
In 2009, Oakland became the first U.S city to put a tax on marijuana. Healthcare | (b), par. California courts have generally allowed local governments significant leeway in preparing tax election ballot questions. Cal. [268] However, a 2002 published California appellate court decision (the Salinas case) made it clear that stormwater fees and charges are not exempt from the constitutional election requirement for property-related fees under Proposition 218 in stating: "We conclude that article XIII D [part of Prop.
On August 2, 2010, the Supreme Court of California found for the second time that Proposition 209 was constitutional. Passage of a local government tax measure also establishes political precedent that often leads to additional and sometimes more expensive tax measures in the future by the same or other local governments in the area. Local government finance and budgetary data can also be of significant value to voters in connection with the exercise of the local initiative power under Proposition 218 to reduce or repeal local government levies. Proposition 26 amended Proposition 218 by adding a broad constitutional definition of a "tax"[59] for purposes of determining the scope of levies subject to the voter approval requirement for local taxes under Proposition 218.
if(document.getElementsByClassName("reference").length==0) if(document.getElementById('Footnotes')!==null) document.getElementById('Footnotes').parentNode.style.display = 'none'; California elections in 2020 | Cal. [150], In 2005, a California appellate court held that a fee in lieu of property taxes assessed upon municipal utility departments providing water, sewer, and solid waste collection services was a "property-related" fee. Before voting on any local government property tax measure (including any local general obligation bond measure that increases local property taxes to repay the bonds), it is considered a good practice by voters to review their current property tax bill to get a better picture of the cumulative impact of any property tax measure. Los Angeles County Registrar-Recorder, Citizens for Voters' Rights (No on 218), Form 419 Ballot Measure Committee Campaign Disclosure Statements. A property-related fee or charge is "extended" for purposes of Proposition 218 when, as applied to an existing property-related fee or charge, an agency extends the stated effective period for the property-related fee or charge, including, but not limited to, amendment or removal of a sunset provision or expiration date. If a local government tax is legally dedicated for one or more specific purposes it is a special tax. She refuses to take the easy way and marry local sheriff Huw (Lynch), instead making a bargain with his rakish, drunken bastard brother Rhys (Bergin) to drive her cattle to Gloucester market. Rosenthal would eventually win an appeal only to be retried and re-convicted.
What's on my ballot? A local agency may additionally place the phrase "OFFICIAL BALLOT ENCLOSED" on the face of the envelope in a language or languages other than English. Special purpose districts or agencies, including school districts, have no power to levy general taxes and can only impose special taxes.
XI, § 3 [charter amendments in charter cities]. It is common for local governments to spend significant amounts of public funds to lobby for or against proposed legislation that is contrary to the best interests of taxpayers, including supporting legislation that would erode taxpayer protections such as Propositions 13 and 218. For purposes of the property-related fee and charge provisions of Proposition 218, "property ownership" includes tenancies of real property where tenants are directly liable to pay the property-related fee or charge in question. "[26] Justice O'Connor in her dissenting opinion also stated that "a single courageous State may, if its citizens choose, serve as a laboratory; and try novel social and economic experiments," and that "[t]his case exemplifies the role of states as laboratories." A local initiative to reduce or repeal the assessment is an available remedy to address such an inequity. Before Proposition 218 became law, in a legal challenge involving an assessment the courts reviewed the actions of the local agency under a highly deferential standard of review. Some local governments have combined in the same ballot measure a minor tax reduction (which does not require voter approval) with a tax base expansion that does require voter approval under Proposition 218 because it is considered a tax increase. Const., art. Election governance | [211] The exemption only applies to the extent that the Contract Impairment Clause of the United States Constitution[212] is violated. [71] The term "methodology" refers to a mathematical equation for calculating taxes that is officially sanctioned by a local government. Cal. Examples include crime data in connection with public safety taxes, student performance data in connection with education taxes (or bonds), traffic data in connection with transportation taxes, public safety response times in connection with a public safety tax, and park usage and maintenance in connection with a parks and recreation tax.
(a), par. While a state agency imposing a levy at the state level is not a "special district," such an agency may be a "local or regional governmental entity" under the broad definition of a "local government,"[53] and thereby be subject to Proposition 218 if the levy is imposed within limited geographic boundaries as opposed to being imposed on a statewide basis.
[191] The practical effect of the federal law invalidity provision is that if the assessment ballot process were invalidated under federal law, the approval requirements for assessments under Proposition 218 would become even more restrictive than if either no legal challenge under federal law had occurred or if any such legal challenge were unsuccessful.
Some local government tax proposals may be relatively modest in amount, but when added to other taxes currently paid would result in a cumulative tax burden that may be unacceptably high. These data files are generally public records subject to disclosure under the California Public Records Act.
Gov. XIII C, § 1, subd.
XIII D, § 4, subd.
One example is a fee on the extraction of groundwater.