Is the So-Called Mandate Without Any Tax Consequences Unconstitutional? And If So, How Should a Court Remedy That? Part Three in a Series Examining Underexplored Issues in the California v. Texas Affordable Care Act Case

VIKRAM DAVID AMAR, EVAN CAMINKER, JASON MAZZONE

In this third of a series of columns examining underexplored issues in the California v. Texas case challenging the Affordable Care Act (ACA), Illinois law dean Vikram David Amar, Michigan Law dean emeritus Evan Caminker, and Illinois law professor Jason Mazzone consider whether the so-called individual mandate of the ACA, now without any tax consequences, is unconstitutional, as the challengers argue. The authors explain why, in their view, the challengers are incorrect, regardless of whether the word “shall” in the ACA is interpreted as obligatory or not.

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Garfield Cty. Transp. Auth. v. Washington

Docket: 98320-8

Opinion Date: October 15, 2020

Judge: Steven González

Areas of Law: Constitutional Law, Election Law, Government & Administrative Law

Initiative Measure 976 (I-976) was the latest in a series of initiatives about reducing or eliminating local motor vehicle excise taxes, including taxes that have been pledged to support major transportation projects in Washington state. Authorized regional transit authorities were empowered to ask their voters to approve transportation system proposals and financing secured by local taxes and fees, including local motor vehicle excise taxes. The legislature also empowered local transportation benefit districts and other local governments to impose taxes, including motor vehicle excise taxes, and fees to fund local transportation projects and to seek voter approval for additional funding. I-976 passed statewide with about 53 percent of the vote, though it was rejected by about 53 percent of the voters in the Sound Transit region, about 60 percent of King County voters, and about 70 percent of San Juan voters, who depended heavily on ferries funded by motor vehicle excise taxes. Several counties, cities, associations and private citizens (collectively challengers) challenged I-976’s constitutionality, arguing that I-976 contained multiple subjects in violation of article II, section 19’s single subject requirement. They also argued I-976 violated section 19’s subject-in-title requirement because the ballot title falsely suggested voter-approved motor vehicle taxes would not be repealed. The challengers successfully sought a preliminary injunction in King County Superior Court to block its implementation. The trial judge initially concluded that the plaintiffs were likely to prevail on the grounds that the ballot title was misleading. The Washington Supreme Court concurred I-976 contained more than one subject, and its subject was not accurately expressed in its title. Accordingly, I-976 was declared unconstitutional.

Ronald Wastewater Dist. v. Olympic View Water& Sewer Dist.

Docket: 97599-0

Opinion Date: October 15, 2020

Judge: Johnson

Areas of Law: Government & Administrative Law, Utilities Law

This case involved a dispute over control of sewerage service to Point Wells, located just north of the King County, Washington border, within the boundaries of Snohomish County and Olympic View Water and Sewer District (Olympic). The issue presented for the Washington Supreme Court's review was a determination of the effect of a 1985 superior court order which purported to annex the Point Wells service area from King County to Ronald Wastewater District (Ronald). Resolution of this issue required interpretation of former Title 56 RCW (1985) and former RCW 36.94.410-.440 (1985) to determine whether the 1985 court had authority to approve the transfer and annexation. The trial court held that the 1985 Order annexed Point Wells to Ronald. The Court of Appeals reversed, holding that King County could not transfer annexation rights that it did not have. Finding no reversible error in the appellate court's conclusion, the Supreme Court affirmed.