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Justia Weekly Opinion Summaries

Tax Law
January 29, 2021

Table of Contents

Howard Jarvis Taxpayers Association v. City and County of San Francisco

Election Law, Government & Administrative Law, Tax Law

California Courts of Appeal

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Tax Law Opinions

Howard Jarvis Taxpayers Association v. City and County of San Francisco

Court: California Courts of Appeal

Docket: A157983(First Appellate District)

Opinion Date: January 27, 2021

Judge: Simons

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

After garnering sufficient voter signatures to qualify, a proposed initiative entitled “Universal Childcare for San Francisco Families Initiative” was placed on the city’s June 2018 ballot as Proposition C. The initiative sought to impose an additional tax on certain commercial rents to fund early childcare and education. Approximately 51 percent of the votes cast were in favor of Proposition C. In August 2018, opponents filed suit to invalidate Proposition C on the ground that it needed a two-thirds majority vote to pass. The court of appeal affirmed summary judgment in favor of the city. While Proposition C imposes the type of tax that, if submitted to the voters by the Board of Supervisors, would need a two-thirds majority vote to pass, neither Proposition 13 nor Proposition 218 imposed such a requirement on a tax imposed by initiative. The absence of a constitutional provision expressly authorizing majority approval of local voter initiatives is immaterial. The City Charter does not impose a super-majority requirement

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