Calif. Prop C Taxpayers Should File Protective Refund Claims

By Richard Nielsen and Robert Merten (August 21, 2019, 12:18 PM EDT) -- The repercussions of the California Supreme Court's August 2017 opinion in California Cannabis Coalition, et al. v. City of Upland, et al.[1] continue to reverberate, leading San Francisco's business taxpayers to wonder what practical precautions to consider.

In a February article, we analyzed the Upland opinion, the over 40-year history of California's two-thirds supermajority voting requirement for passing local special taxes, and an introduction to the first five post-Upland litigation challenges, including San Francisco actions involving the validity of two separate Proposition C voter initiatives that passed in 2018 with a majority but not a supermajority vote. In a follow-up article...

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