What law governs personal taxes?

Proposition 218, known as the “Right to Vote on Taxes Act,” in 1996. (Jacks v. City of Santa Barbara (2017) 3 Cal.5th 248, 259.)

Proposition 218 added Article XIII C to the Constitution, imposing voter approval requirements for general and special taxes. (Id.) This ensured that charter jurisdictions (which were not clearly bound by Proposition 62) were subject to these requirements. (Id.)

In addition, Proposition 218 responded to Proposition 13’s failure to address traditional benefit assessments, as subsequently recognized by the California courts. (Id.) To that end, it added Article XIII D to the Constitution, which imposes certain substantive and procedural restrictions on taxes, assessments, fees, and charges “assessed by any agency upon any parcel of property or upon any person as an incident of property ownership.” (Cal. Const., art. XIII D, Sec. 3(a).) Among other things, article XIII D instructs that the amount of a “fee or charge imposed upon any parcel or person as an incident of property ownership shall not exceed the proportional cost of the service attributable to the parcel.” (Id., citing Sec. 6(b)(3).) “Article XIII D sets forth procedures, requirements and voter approval mechanisms for local government assessments, fees and charges.” (Howard Jarvis Taxpayers Ass’n v. City of Roseville (2002) 97 Cal.App.4th 637, 640.)

“Most recently, in 2010... state voters approved Proposition 26.” (Jacks v. City of Santa Barbara, supra, 3 Cal.5th at 260.) Proposition 26 “further expanded the reach of article XIII C’s voter approval requirement by broadening the definition of ‘tax’ to include ‘any levy, charge, or exaction of any kind imposed by a local government.’ (Cal. Const., art. XIII C, Sec. 1(e).)” (City of San Buenaventura v. United Water Conservation Dist.(2017) 3 Cal.5th 1191, 1200.)

“The definition contains numerous exceptions for certain types of exactions, including for ‘property-related fees imposed in accordance with the provisions of Article XIII D’ (Id., citing Sec. 1(e)(7)), as well as for charges for ‘a specific benefit conferred or privilege granted,’ or ‘a specific government service or product’ that is provided[] ‘directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government’” (Id., citing Sec. 1(e)(1) & (2)). “To fall within one of these exemptions, the amount of the charge may be ‘no more than necessary to cover the reasonable costs of the governmental activity,’ and ‘the manner in which those costs are allocated to a payor’ must “bear a fair or reasonable relationship to the payor’s burdens on, or benefits received from, the governmental activity.” (Id., citing Sec. 1(e).)

Interpretation of Tax Ordinances

“A city ordinance is the equivalent of a statute such that rules of statutory construction and interpretation apply.” (Howard Jarvis Taxpayers Assn. v. County of Orange (2003) 110 Cal.App.4th 1375, 1388; see Castaneda v. Holcomb (1981) 114 Cal.App.3d 939, 939–942.)

Useful Resources for Personal Tax Law

Recent Documents on Personal Tax Law

1-25 of 544 results

AMENDED PETITION FOR WRIT OF MANDATE/ PROHIBITION/ CERTIFICATION / // SE...

KEKER, VAN NEST & PETERS LLP EXEMPT FROM FILING FEES JOHN W. KEKER - # 49092 [GOVERNMENT CODE § 6103] [email protected] DAN JACKSON - # 216091 WARREN A. BRAUNIG - # 243884 [email protected] Telephone:

RESPONSE TO PLAINTIFF?S SUPPLEMENTAL SEPARATE STATEMENT OF UNDISPUTED FA...

P. K. SCHRIEFFER LLP 1 Paul K. Schrieffer, Esq. (CSB#151358) Tami Kay Lee, Esq. (CSB#224092) 2 100 North Barranca Street, Suite 1100 West Covina, California 91791 3 Telephone: (626) 373-2444 4 Facsimile: (626) 974-8403

METROPOLITAN WATER DISTRICT OF SOUTHERN CALIFORNIAS OPPOSITION TO MOTION...

MANATT, PHELPS & PHILLIPS, LLP Exempt from filing fee pursuant to Phillip R. Kaplan (SBN 76949) Government Code Barry W. Lee (SBN 88685) One Embarcadero Center, 30thFloor San Francisco, California 94111 Telephone: (415) 291 7450

METROPOLITAN WATER DISTRICT OF SOUTHERN CALIFORNIAS OPPOSITION TO MOTION...

MANATT, PHELPS & PHILLIPS, LLP Exempt from filing fee pursuant to Phillip R. Kaplan (SBN 76949) Government Code Barry W. Lee (SBN 88685) One Embarcadero Center, 30thFloor San Francisco, California 94111 Telephone: (415) 291 7450

DECLARATION OF BARRY W. LEE IN SUPPORT OF METROPOLITAN WATER DISTRICT OF...

MANATT, PHELPS & PHILLIPS, LLP Exempt from filing fee pursuant to Phillip R. Kaplan (SBN 76949) Government Code Barry W. Lee (SBN 88685) One Embarcadero Center, 30thFloor San Francisco, California 94111 Telephone: (415) 291 7450

Order - Other filed.

16 17 18 19 0 22 23 24 25 26 2 Pursuant t\ Third District Court eal’s Order issued A 11, 2020 (Exh,. A), is Court hereby ame. Order and Judgmenv ton August 10, 202u ‘lows: IT IS HEREBY “RED AND ADJUL that Petitioner’s Pe ‘or Writ of Ma, *s GRANTED in pan »ENIED in part. 4 etitioner’s First Ca. “Action, let a peremp. rit of mandate issue ‘ng Respondent tary of State ALEX . LA and Real Party . rest State Printer JE: HILL to make Be in changes to the a1 TITLE AND SUD. Y for Proposition 26,

SAN DIEGO COUNTY WATER AUTHORITY OPPOSITION TO METROPOLITAN WATER DISTRI...

KEKER, VAN NEST & PETERS LLP JOHN W. KEKER # 49092 [email protected] DAN JACKSON # 216091 [email protected] WARREN A. BRAUNIG [email protected] NICHOLAS S. GOLDBERG [email protected] 633 Battery Street

APPENDIX I: COMPARISON OF THE PARTIES POSITIONS IN RESPECTIVE PROPOSED J...

EKER, VAN NEST & PETERS LLP JOHN KEKER [email protected] DAN JACKSON # 216091 [email protected] WARREN A. BRAUNIG [email protected] NICHOLAS S. GOLDBERG [email protected] 633 Battery Street

OPENING BRIEF RE FORM OF JUDGMENT (TRANSACTION ID # 65776074) FILED BY R...

MANATT, PHELPS & PHILLIPS, LLP Exempt from filing fee pursuant to Phillip R. Kaplan (SBN 76949) Government Code Barry W. Lee (SBN 88685) One Embarcadero Center, 30 Floor San Francisco, C 94111 Telephone: (415) 291 7450

DECLARATION OF NICHOLAS S. GOLDBERG IN SUPPORT OF MOTION TO LIFT THE STA...

KEKER, VAN NEST & PETERS LLP EXEMPT FROM FILING FEES JOHN W. KEKER - # 49092 [GOVERNMENT CODE § 6103] [email protected] DAN JACKSON - # 216091 WARREN A. BRAUNIG - # 243884 [email protected] Telephone: (415)

DECLARATION OF NICHOLAS S. GOLDBERG IN SUPPORT OF MOTION TO LIFT THE STA...

KEKER, VAN NEST & PETERS LLP EXEMPT FROM FILING FEES JOHN W. KEKER - # 49092 [GOVERNMENT CODE § 6103] [email protected] DAN JACKSON - # 216091 WARREN A. BRAUNIG - # 243884 [email protected] Telephone: (415)

REPLY BRIEF IN SUPPORT OF MOTION FOR JUDGMENT ON THE PLEADINGS (TRANSACT...

Timothy M. Ryan, Bar No. 178059 1 Michael W. Stoltzman, Jr., Bar No. 263423 2 THE RYAN FIRM A Professional Corporation 3 2603 Main Street, Suite 1225 Irvine, CA 92614 4 Telephone (949) 263-1800; Fax (949) 872-2211 5 Attorneys for Defendant Seterus, Inc. 6

APPENDIX A - COMPENDIUM OF RELEVANT LEGAL DECISIONS AND ORDERS IN CONNEC...

KEKER, VAN NEST & PETERS LLP JOHN KEKER [email protected] DAN JACKSON # 216091 [email protected] WARREN A. BRAUNIG [email protected] NICHOLAS S. GOLDBERG [email protected] 633 Battery Street

MEMORANDUM OF POINTS AND AUTHORITIES IN SUPPORT OF MOTION FOR ENTRY OF J...

1 MANATT, PHELPS & PHILLIPS, LLP Exempt from filing fee pursuant to Phillip R. Kaplan (SBN 76949) Government Code § 6103 2 Barry W. Lee (SBN 88685) One Embarcadero Center, 30th Floor 3 San Francisco, California 94111 Telephone: (415) 291-7450

DECLARATION OF WARREN A. BRAUNIG IN SUPPORT OF OPENING BRIEF RE FORM OF ...

KEKER, VAN NEST & PETERS LLP JOHN W. KEKER # 49092 [email protected] DAN JACKSON # 216091 [email protected] WARREN A. BRA NIG [email protected] NICHOLAS S. GOLDBERG [email protected] 633 Battery

DECLARATION OF BARRY W. LEE IN SUPPORT OF MOTION FOR ENTRY OF JUDGMENT (...

1 MANATT, PHELPS & PHILLIPS, LLP Exempt from filing fee pursuant to Phillip R. Kaplan (SBN 76949) Government Code § 6103 2 Barry W. Lee (SBN 88685) One Embarcadero Center, 30th Floor 3 San Francisco, California 94111 Telephone: (415) 291-7450

OPENING BRIEF RE FORM OF JUDGMENT AND ISSUANCE OF PEREMPTORY WRIT OF MAN...

KEKER, VAN NEST & PETERS LLP JOHN KEKER [email protected] DAN JACKSON # 216091 [email protected] WARREN A. BRAUNIG [email protected] NICHOLAS S. GOLDBERG [email protected] 633 Battery Street

PLAINTIFF PEOPLE OF THE STATE OF CALIFORNIA AND CROSS DEFENDANT CITY AND...

DENNIS J. HERRERA, State Bar #139669 City Attorney YVONNE R. MERÉ, State Bar #173594 ffirmative Litigation OWEN J. CLEMENTS, State Bar #141805 KRISTINE A. POPLAWSKI, State Bar #160758 KENNETH M. WALCZAK, State Bar #247389 MARC PRICE WOLF, State Bar #254495 Telephone: (415) 554-3878

ORDER ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

oe ND HW RF WN RY NY YN YN NN NY | Be ee Be Be Be Be Be BeRRRERKRKRHRBE SCE VWT_ABDEBRES San Francisco County Superior Court MAY 11 2020 a Oe COURT er Deputy Clerk SUPERIOR COURT OF THE STATE OF CALIFORNIA COUNTY OF SAN FRANCISCO CITY AND COUNTY OF SAN FRANCISO, Case No. CGC-18-569987 Plaintiff, ORDER ON CROSS-MOTIONS FOR v. SUMMARY JUDGMENT ALL PERSONS INTERESTED IN THE MATTER OF Proposition G on the June 5, 2018 San Francisco ballot, a parcel tax for teacher salaries, teacher training

MEMORANDUM OF POINTS AND AUTHORITIES IN SUPPORT OF MOTION FOR ENTRY OF J...

KEKER, VAN NEST & PETERS LLP JOHN W. KEKER # 49092 [email protected] DAN JACKSON # 216091 [email protected] WARREN A. BRAUNIG [email protected] NICHOLAS S. GOLDBERG [email protected] 633 Battery Street

ORDER ON MOTIONS FOR SUMMARY ADJUDICATION AND MOTIONS TO SEAL

Crm nrdr nw eB wNH + nN NON Be a ia a a ea ea a BNRRRRBRNRBRSESEREBAE SHES FdedigdleeD APR. 2 3 2020 CLERIC OF ye di BY: ty Clark SUPERIOR COURT OF THE STATE OF CALIFORNIA. COUNTY OF SAN FRANCISCO PEOPLE OF THE STATE OF CALIFORNIA, acting by and through DENNIS J. HERRERA AS CITY ATTORNEY OF SAN FRANCISCO, Plaintiff, TURO INC., and DOES 1-100, inclusive, Defendants. AND RELATED CROSS-ACTION. 1 No. CGC-18-563803 ORDER ON MOTIONS FOR SUMMARY ADJUDICATION AND MOTIONS TO SE

Response (to Statement ISO Opp to plfs Motion to Compel Answers to Inter...

1Y FAX + &’ KR 10 +a) 12 15 16 17 18 9 2 2 23 24 25 28 Michael L. Fox (S. "3355) Sean Patterson (SBN 55) njali Kulkarni (SBN . 9) ANE MORRIS Lip Tower o. ~ket Plaza, Suite 220. San ‘sco, CA 94105-112. Teleps +1415 957 3000 Fax: +] *7 3001 E-mail: ‘@duanemorris.com siinocneries 0. aki luanemorris.com Attomeys for Defe. “e. : CALIFORNIA 'UDICIAL COUNC:. % . {OR COURT OF Cz RNIA v \TY OF SACRAMEK a SARAHL.i OUN, gy Case No. > 8-00244378-CU-PA- Ps y% TELEPHONt “ARANCE vy. DEFENDANT J

DEFENDANT WAYNE NOWAKS REPLY IN SUPPORT OF HIS MOTION FOR SUMMARY JUDGME...

1 GREENBERG TRAURIG, LLP Bradley R. Marsh (SBN 228419) 2 [email protected] ELECTRONICALLY 3 Four Embarcadero Center, Suite 3000 F I L E D San Francisco, California 94111 Superior Court of California,

DEFENDANT WAYNE NOWAKS REPLY IN SUPPORT OF HIS MOTION FOR SUMMARY JUDGME...

GREENBERG TRAURIG, LLP Bradley R. Marsh (SBN 228419) [email protected] Four Embarcadero Center, Suite 3000 San Francisco, California 94111 Telephone: 415.655.1300 Facsimile: 415.707.2010 Colin W. Fraser (SBN 266867) [email protected] 18565 Jamboree Road, Suite 500 Irvine, California 92612

REPLY MEMORANDUM IN SUPPORT OF PLAINTIFF CITY AND COUNTY OF SAN FRANCISC...

1 DENNIS J. HERRERA, State Bar #139669 City Attorney 2 WAYNE SNODGRASS, State Bar #148137 ELECTRONICALLY Deputy City Attorney F I L E D 3 City Hall, Room 234 Superior Court of California,

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