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State And Local Taxes, James E. Sabine, Ernest P. Goodman Nov 2010

State And Local Taxes, James E. Sabine, Ernest P. Goodman

Cal Law Trends and Developments

The year 1968 may have been more significant for constitutional changes that did not occur than for those that did. Proposition 9, the so-called "Watson Amendment," would have imposed severe limitations on the property tax as a source of revenue. According to its opponents, this measure, which was defeated, would have resulted in a drastic restriction on the borrowing power of the state and its political subdivisions, and would have required an extensive shift to other taxes if the present level of expenditure were to be maintained. But Proposition I-A, affording a moderate amount of property tax relief was adopted …


State And Local Taxes, James E. Sabine, Ernest P. Goodman Oct 2010

State And Local Taxes, James E. Sabine, Ernest P. Goodman

Cal Law Trends and Developments

The period covered by this survey saw a general increase in state taxes. Some new rules for the apportionment and allocation of income for purposes of the Bank and Corporation Tax Law became applicable as the Uniform Division of Income for Tax Purposes Act went into operation. The property tax field was, however, the most productive of case, constitutional and statutory developments.

This article does not purport to mention all the changes in the constitution and statutes or all cases decided during the period covered by the survey. Rather, it is an attempt on a selective basis to call attention …


Allegheny Pittsburgh Coal V. Webster County: Are Proposition 13'S Days Numbered?, Bruce Stephan Sep 2010

Allegheny Pittsburgh Coal V. Webster County: Are Proposition 13'S Days Numbered?, Bruce Stephan

Golden Gate University Law Review

A taxation system1 similar in practice to California's was ruled unconstitutional by the United States Supreme Court in Allegheny Pittsburgh Coal Co. v. County Commission of Webster County, West Virginia. As a result of this decision, the future of Proposition 13, which has kept property taxes affordable for millions of Californians, is uncertain. This Comment will first. discuss Proposition 13 and the cases which have interpreted it. The Allegheny Court's decision will then be closely analyzed in an attempt to predict the outcome of a constitutional challenge to Proposition 13. Lastly, changes to Proposition 13 will be recommended that could …