California Municipal Law Blog

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Municipal Law Blog

Legal updates on current legislation and court cases affecting California local government

Category Archives: Propositions 13/26/218

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Proposition 26 Does Not Impose A Fundamental Right To Vote On Limited Purpose Assessments

Posted in Propositions 13/26/218, Recent Court Decisions, Uncategorized
The electorate does not have a fundamental right to vote on an assessment levied upon a specific group of taxpayers for a limited (non-general governmental) purpose, a California Appellate court found in Reid et al. v. City of San Diego et al.  In Reid, plaintiffs challenged a two percent assessment levied on lodging businesses operating in the… Continue Reading

Under Proposition 26, Cities are Limited When Transferring Utility Receipts Into General Fund

Posted in Propositions 13/26/218, Public Utilities
Under a court ruling issued in January of this year, cities must be careful when transferring money from utility accounts into the general fund. The City of Redding owns an electrical utility.  Because it is publicly owned, it is exempt from the one percent ad valorem tax imposed on privately-owned California utilities.  The City requires… Continue Reading