WHEN IS A TAX A FEE AND WHEN IS A SIMPLE MAJORITY A SUPER-MAJORITY? ... OBVIOUSLY, WHEN IT'S IN CALIFORNIA

by Bob Walsh

Back in 1996 the citizens and voters of the People's Republic of California passed Proposition 218. It required that new taxes or tax increases placed on the ballot receive a 2/3 vote to be approved. This led to some interesting contortions, including calling things FEES that were clearly TAXES. Many of those have been squelched by the courts.

This led to an interesting ruling by the State Supreme Court. Back in August they decided that this interpretation applied ONLY to those ballot measures put on the ballot by act of the legislature. If the tax measure was put on by someone else it needs only a simple majority to become effective.

Various taxpayer groups have argued that the ruling is fuzzy and vague and in need of clarification. They have asked the state high court to reconsider the matter. The court will decide on whether or not to rehear the matter in about six weeks.