The California Supreme Court has dropped its review of a business tax case from San Diego after deciding the court should not hear the case after all. The action means that the Fourth District Court of Appeal decision that exempted a tax on residential rentals from Proposition 218 remains in effect. However, the opinion will go unpublished.
Last year, the Fourth District ruled that the City of San Diego's tax on rental residences was not subject to Proposition 218, the Right to Vote on Taxes Act of 1996 (see CP&DR Legal Digest, August 2000). The city assessed a business tax on all residential properties that are rented. The court held that Proposition 218 only applies to taxes imposed as an incident of property ownership. The San Diego tax is a general tax based on use of the property, the court held. The property owners contended that Proposition 218, which was intended to close Proposition 13 loopholes, applied to any taxes relating to property ownership.
At the time, the ruling appeared to conflict with a Los Angeles case, in which the Second Appellate District struck down a tax levied on apartment owners to fund a slum-abatement program. The state Supreme Court reversed that decision in January. Apartment Association of Los Angeles v. City of Los Angeles, No. S082645 (see CP&DR Legal Digest, February 2001, October. 1999).
The case that was dismissed is Edward Teyssier v. City of San Diego, No. S090271, C.A. 4th Div. No. D033171/D033622.
An advertising company should have challenged Caltrans' mid-1970s cancellation of billboard permits many years ago, the First District Court of Appeal ruled in March. The court rejected the company's attempt to revive the permits on grounds that the permits were not properly canceled in the first place.
The Ninth Circuit Court of Appeals has upheld a lower court's ruling against the Mohave Valley Irrigation & Drainage District in a water rights battle against the Interior Department. At dispute was an allegedly ambiguous contract regarding the western Arizona district's Colorado River water rights.
The City of West Hollywood had the authority under the Vehicle Code to turn a through road into a cul-de-sac to accommodate a development, the Second District Court of Appeal has ruled. The court rejected project opponents' contention that the city had to prove that the street was no longer needed for vehicular traffic.
A Santa Monica law limiting occupancy of second units to relatives and domestic employees has been thrown out by the Second District Court of Appeal. The unanimous three-judge panel ruled that the city's second-unit ordinance violated privacy and equal protection rights.
A billboard company jumped the gun when it claimed two of its proposed signs were "deemed approved" because of delays by the City of Los Angeles, the Second District Court of Appeal has ruled. The unanimous three-judge panel upheld a trial court's dismissal of a lawsuit filed by Eller Media Company.
A city resolution restricting parking on certain residential streets to residents with parking permits was categorically exempt from environmental review, the Second District Court of Appeal has ruled.
An exemption to the California Environmental Quality Act for construction of a sea wall below two houses has been upheld by the Fourth District Court of Appeal. The court ruled that the potential collapse of a bluff could threaten public safety and qualified for an emergency exemption under CEQA.
In a case that touched on redevelopment law, the California Environmental Quality Act and general plan compatibility, an appellate court has upheld San Francisco's handling of a project on the site of the historic Emporium department store.
The City of Los Angeles was correct to treat as one project a builder's various proposals for 21 new houses on existing parcels on two streets, the Second District Court of Appeal has ruled. The court rejected the builder's contention that the city could not demand an environmental impact report on the 21 houses, five of which have already been built.
Opponents of a proposed recycling center were too late in filing a lawsuit regarding a city's failure to prepare an environmental study on the city's sale of land to the recycling company, the Fourth District Court of Appeal has ruled.