Taxation of Business Property: Is Uniformity Still a Valid Norm?

By John H. Bowman; Frederick D. Stocker | Go to book overview

California's Proposition 13 has failed enactment in elections recently held in Washington state.


NOTES
1.
The editor notes that this chapter was one of the very first received in revised form, shortly after the Memphis conference. Thus, it deals with some cases as pending that are dealt with by some other authors as decided (for example, Nordlinger v. Hahn 1992).
2.
It is interesting that the equal protection argument has arisen at the governmental level itself. Provisions in Government Code section 16912 and Revenue and Taxation Code sections 93-95 et seq. restrict revenue to local agencies made available by the state legislature to those local governments that had levied property taxes during fiscal 1977-78. The appellate court held that the classification was rational and did not therefore impinge upon the equal protection provisions of the federal Constitution ( City of Rancho Cucamonga v. Mackzum 1991). A recent San Diego County Superior Court case held to the contrary and undoubtedly will be appealed.
3.
Rider v. County of San Diego ( 1991) invoked the two-thirds super-majority provisions of Proposition 13 now in Article XIII A, section 4 of the California Constitution and struck down a supplemental sales tax that had been approved by 50.8 percent of the San Diego County voters. The San Diego County Regional Justice Facility Financing Agency, created to finance construction of jails and courts, did not have the power to levy real property taxes. It had been believed that this precluded application of the super-majority provisions of Proposition 13 ( Los Angeles County Regional Transportation Commission v. Richmond 1982). The court concluded that the special district was created to raise funds for county purposes and thus circumvented those provisions. It set forth certain factors on the basis of which it would assume an intent to circumvent the super-majority provision, but observed that these factors would not automatically jeopardize all taxing agencies created since 1978. Nevertheless, the opinion is so sweeping that it would appear that limitation on government expenditures is about to occur.

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Taxation of Business Property: Is Uniformity Still a Valid Norm?
Table of contents

Table of contents

  • Title Page iii
  • Contents v
  • Tables vii
  • Foreword xi
  • 1: Taxation of Business Property Overview 1
  • Conclusion 21
  • 2: Perspectives on the Business Property Tax Base 25
  • Conclusions 43
  • Notes 43
  • 3: Emerging Legal Issues: Valuation and Expenditures Limitations, Toxic Waste Impacts, and Intangibles Valuation 45
  • Conclusion 61
  • Notes 62
  • 4: Uniformity as a Policy Objective 63
  • 5: Uniformity in the Context of Other Concerns 77
  • Conclusions 89
  • Notes 91
  • 6: Enforcement of Uniformity 93
  • Notes 109
  • 7: Business Property Tax Incentives and Economic Development 111
  • Appendix 7 Business Property Tax Incentives by State, 1992 124
  • 8: Special Problems in the Valuation of Business Property 139
  • Conclusion 149
  • 9: Tax Valuation of Contaminated Property 151
  • Conclusions 158
  • 10: Selected Business Property Taxation Issues: Personal Property 161
  • Notes 169
  • 11: Future Directions for Business Property Taxation 171
  • Notes 182
  • References 185
  • Index 195
  • CONTRIBUTORS 203
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