9 results for 'cat:"Elections" AND cat:"Tax"'.
J. Mitchell finds that the lower court improperly enjoined the Board of Elections from counting and reporting votes related to the "Bring Chicago Home" referendum on the March 19, 2024 ballot, which relates to the creation of a graduated transfer tax on Chicago real estate. The complaint challenging the proposed initiative is premature, and the lower court erred by interfering with the legislative process. Reversed.
Court: Illinois Appellate Court, Judge: Mitchell, Filed On: March 6, 2024, Case #: 240417, Categories: elections, Real Estate, tax
[Consolidated.] J. Burns denies the city’s motion for rehearing in this case where the trial court properly tossed a taxpayer challenge to an initiative to raise the county sales tax by 0.5% to fund early childhood education and pediatric care. The opinion shall be modified and there shall be no change to the judgment. Affirmed.
Court: California Courts Of Appeal, Judge: Burns, Filed On: February 23, 2024, Case #: A166401, Categories: elections, tax
J. Codrington finds that the trial court properly granted a fire district's petition to disqualify a ballot initiative seeking to repeal a special tax. The fire district was not required to show intent or a misdemeanor violation for the trial court to find that the initiative was invalid due to language that falsely implied the tax was illegal and unconstitutional despite case law and statutory law that established otherwise. Affirmed.
Court: California Courts Of Appeal, Judge: Codrington, Filed On: February 14, 2024, Case #: E079130, Categories: elections, tax
[Consolidated.] J. Burns finds that the trial court properly tossed a taxpayer challenge to an initiative to raise a county sales tax by one-half percent to fund early childhood education and pediatric care. While the state constitution requires electors to pass tax increases by a two-thirds majority, a simple majority vote is required to pass a citizen initiative. Also, the initiative did not violate the single-subject rule since early childhood education and healthcare are functionally related. Affirmed.
Court: California Courts Of Appeal, Judge: Burns, Filed On: January 29, 2024, Case #: A166401, Categories: elections, tax
J. Bendix finds that the trial court properly dismissed a taxpayer's complaint for a refund. Proposition 39, which was enacted in 2012 to promote clean energy jobs, did not violate the single-subject rule for ballot initiatives. The measure's provisions were directly related to funding clean energy job creation, and the differential burden on businesses was within the scope of its purpose. Affirmed.
Court: California Courts Of Appeal, Judge: Bendix, Filed On: October 23, 2023, Case #: B318787, Categories: elections, tax
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J. Rice finds that the Attorney General properly rejected a ballot initiative to amend the state constitution to limit property tax increases. The multiple and unrelated changes contained in the initiative would alter the ways that multiple, separate agencies assess and collect property taxes, in violation of the separate-vote requirement of the constitution, which requires that individual constitutional ballot issues be presented to voters separately. Affirmed.
Court: Montana Supreme Court, Judge: Rice, Filed On: September 26, 2023, Case #: OP 23-0331, Categories: elections, Property, tax
Per curiam, the Supreme Court of Ohio denies the board of education's petition for a writ of mandamus to compel placement of a tax levy on the November 2023 ballot. The board failed to comply with all filing requirements when it submitted an incorrect estimate for the increase in tax payments per $100,000 in property value. The board argues the estimate was a "scrivener's error" included because it had contemplated three different tax increases, but the tax increase amount is a crucial aspect of the issue and does not amount to a harmless error.
Court: Ohio Supreme Court, Judge: Per curiam, Filed On: September 15, 2023, Case #: 2023-Ohio-3286, Categories: Education, elections, tax
J. Huffman holds that the trial court erred when it found that a 2020 citizens' initiative, Measure C, that would raise hotel occupancy taxes, had not met the two-thirds voter majority threshold and was invalid. If on remand the trial court determines that the measure was a citizens' initiative, then it was not subject to Propositions 13 and 218, so a simple majority requirement applied, even though ballot descriptions and materials stated that a two-thirds threshold applied. Reversed.
Court: California Courts Of Appeal, Judge: Huffman, Filed On: August 11, 2023, Case #: D080199, Categories: elections, tax
[Consolidated.] J. Chou finds that the trial court erred when it invalidated a voter-approved parcel tax to fund schools. The qualified special tax meets statutory requirements as it applies uniformly to every nonexempt taxpayer and the same formula is applied to every improved parcel in the school district. Reversed.
Court: California Courts Of Appeal, Judge: Chou, Filed On: August 3, 2023, Case #: A164935, Categories: elections, tax