cc 2023 AR 02/28 resolution opposing initiative no. 21-0042A1, tax payer protection

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Department: City Manager
Prepared by: Angela Baggett, Management Analyst
® CITY COUNCIL
❑ COMMUNITY DEVELOPMENT COMMISSION
❑ SUCCESSOR AGENCY
❑ BUENA SANITATION DISTRICT
❑ JOINT POWERS FINANCING AUTHORITY
Item No: C14
Meeting Date: February 28, 2023
Approved by: Amanda Lee, Acting City Manager Agenda Location Consent Calendar
SUBJECT: RESOLUTION OPPOSING INITIATIVE 21-0042A1, THE TAXPAYER PROTECTION AND

GOVERNMENT ACCOUNTABILITY ACT
RECOMMENDATION: Adopt City Council Resolution No. 2023- , opposing Initiative 21-0042A1.

CORRELATION TO CITY COUNCIL GOALS: 1) Fiscal Responsibility; and 2) Economic Development.

PRIOR ACTION: None
STATEMENT ON THE SUBJECT: On Jan. 4, 2022, the California Business Roundtable filed the "Taxpayer Protection and Government Accountability Act" or AG# 21-0042A1 and on February 1, 2023, the measure qualified for the November 2024 ballot. The League of California Cities, along with a broad coalition of local governments, labor and public safety leaders, infrastructure advocates, and businesses, strongly opposes this initiative. Local government revenue -raising authority is currently substantially restricted by state statute and constitutional provisions, including the voter approved provisions of Proposition 13 of 1978, Proposition 218 of 1996, and Proposition 26 of 2010. The Taxpayer Protection and Government Accountability Act adds and expands restrictions on voters and local government tax and fee authority.

The City's 2023 legislative platform affirms that the City opposes legislation that that would negatively impact infrastructure, public health and safety, community development, equitable community services, cultural integrity and environmental programs and other local city efforts to maintain and enhance the quality of life in Vista. Additionally, the platform affirms opposition to legislation that reduce local discretion over local revenues, taxes, fees and other funding sources.

The information below was provided by the League of California Cities:

Summary of Initiative. The Taxpayer Protection and Government Accountability Act would amend the California Constitution with provisions that limit voters' authority and input, adopt new and stricter rules for raising taxes and fees, and may make it more difficult to impose fines and penalties for violation of state and local laws. The measure puts billions of local government tax and fee revenues at risk statewide with related core public service impacts. The measure would have significant negative impacts on City of Vista operations and core service delivery. The proposed constitutional initiative is sponsored by the California Business Roundtable.

ACTION: This item was removed from the agenda.

Clerk/Se retary
02/28/2023 C14 1 of 23

MEETING DATE: February 28, 2023
PAGE 2
SUBJECT: RESOLUTION OPPOSING INITIATIVE 21-0042A1, THE TAXPAYER PROTECTION AND

GOVERNMENT ACCOUNTABILITY ACT
Major Provisions.

Fees and Charges:
• Except for licensing and other regulatory fees, fees and charges may not exceed the "actual cost" of providing the product or service for which the fee is charged. "Actual cost" is the "minimum amount necessary." The burden to prove the fee or charge does not exceed "actual cost" is changed to "clear and convincing" evidence.

Requires fees and charges paid for the use of local and state government property and the amount paid to purchase or rent government property to be "reasonable." These fees and charges are currently allowed to be market -based. Whether the amount is "reasonable" (introducing a new legal standard aiming to force below market fee and charge amounts) must be proved by "clear and convincing evidence." The standard may significantly reduce the amount large companies (e.g., oil, utilities, gas, railroads, garbage/refuse, cable, and other corporations) will pay for the use of local public property.
• Prohibits fees on new development based on vehicle miles traveled.

Taxes:
• Taxes and fees adopted after January 1, 2022, that do not comply with the new rules, are void unless reenacted.
• Invalidates Upland decision that allows a majority of local voters to pass special taxes. The measure specifies that taxes proposed by the initiative are subject to the same rules as taxes placed on the ballot by a city council.
• Expressly prohibits local advisory measures which allow local voters to express a preference for how local general tax dollars should be spent.
• Requires voter approval to expand existing taxes (e.g., Utility, Transient Occupancy) to new territory (e.g., annexations) or to expand the tax base (e.g., new utility service) • New taxes can only be imposed for a specific time period. • City charters may not be amended to include a tax or fee. • All state taxes require majority voter approval.

Fines and Penalties:
• May require voter approval of fines, penalties, and levies for corporations and property owners that violate state and local laws unless a new, undefined adjudicatory process is used to impose the fines and penalties.

Impacts to Local Governments. Local governments levy a variety of fees and other charges to provide core public services. Major examples of affected fees and charges are:
• Nuisance abatement charges, such as for weed, rubbish, and general nuisance abatement to fund community safety, code enforcement, and neighborhood cleanup programs. • Commercial franchise fees.
• Emergency response fees, such as in connection with DUI. • Advanced Life Support (ALS) transport charges.
• Document processing and duplication fees.
• Transit fees, tolls, parking fees, and public airport and harbor use fees. • Facility use charges, fees for parks and recreation services, garbage disposal tipping fees.

Virtually every city, county, and special district must regularly (e.g., annually) adopt increases to fee rates and charges and revise rate schedules to accommodate new users and activities. Most of these would be subject to new standards and limitations under threat of legal challenge. Based on the current volume of fees and charges imposed by local agencies, including council -adopted increases to simply accommodate 02/28/2023 C14 2 of 23

MEETING DATE: February 28, 2023
PAGE 3
SUBJECT: RESOLUTION OPPOSING INITIATIVE 21-0042A1, THE TAXPAYER PROTECTION AND

GOVERNMENT ACCOUNTABILITY ACT
inflation, Cal Cities estimates the amount of local government fee and charge revenue at risk is approximately $2 billion per year including those adopted since January 1, 2022. Over ten years, $20 billion of local government fee and charge revenues will be at heightened legal peril.

The City of Vista's affected fees and charges include:
• Property development application processing fees
• Plan Review
• Parks and Recreation classes and lessons
• Building permit fees
• Abatement of weeds on private property
• Fire inspections
• Lease of city museum to non-profit organization
• Use of Council Chambers by private groups
• Use/lease of city -owned convention center
• Use/lease of city -owned park or other recreation area • Fines and penalties for administrative Code enforcement • Sanitary sewer rates
• Downtown Business Improvement District assessments
• Fines and penalties for administrative Code enforcement Hundreds of local tax measures were approved in 2022 that likely do not comply with the provisions of the initiative. Nearly $2 billion of annual revenues from these voter -approved measures will cease a year after the effective date of the measure, reducing the local public services funded by these measures, unless the tax is re -submitted for voter approval.

Reductions on local government tax revenues have impacts on core services and infrastructure including fire and emergency response, law enforcement, streets and roads, drinking water, sewer sanitation, parks, libraries, public schools, affordable housing, homelessness prevention, and mental health services.

Fines and Penalties
Under existing law, cities are required to provide due process before imposing a penalty or fine for violation of its municipal code:

1. A local agency must adopt administrative procedures that govern imposing fines and penalties, including providing a reasonable period of time for a person responsible for a continuing violation to correct or remedy the violation [Gov't Code 53069.4].

2. Notice must be given to the violating party before imposing the penalty; and give the party an opportunity to be heard and present any facts or arguments [Merco Construction Engineers v. Los Angeles Unified School District (1969) 274 CA 2d 154, 166].

3. The fine may not be "excessive" [U.S. Constitution amendments VIII and XIV].

The initiative converts administratively imposed fines and penalties into taxes unless a new, undefined, and ambiguous "adjudicatory due process" is followed. This provision may put at risk authority to impose fines and penalties for violations of state and local law.

FISCAL IMPACT: The Taxpayer Protection and Government Accountability Act will take billions of dollars away from local government services statewide.

EXHIBITS:

1. City Council Resolution No. 2023- , opposing Initiative 21-0042A1

2. Full Text of the Ballot Initiative

3. Fiscal Analysis (CaliforniaCityFinance.com)
02/28/2023 C14 3 of 23

RESOLUTION NO. 2023-

A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF VISTA, CALIFORNIA, OPPOSING INITIATIVE 21-0042A1
The City Council of the City of Vista does resolve as follows:

1. Findings. The City Council hereby finds and declares the following:

A. An association representing California's wealthiest corporations and developers is spending millions to push a deceptive proposition aimed for the November 2024 statewide ballot.

B. The measure includes undemocratic provisions that would make it more difficult for local voters to pass measures needed to fund local services and infrastructure, and would limit voter input by prohibiting local advisory measures where voters provide direction on how they want their local tax dollars spent.

C. The measure creates new constitutional loopholes that allow corporations to pay far less than their fair share for the impacts they have on our communities, including local infrastructure and our environment.

D. The measure may make it much more difficult for state and local regulators to issue fines and levies on corporations that violate laws intended to protect our environment, public health and safety, and our neighborhoods.

E. The measure puts billions of dollars currently dedicated to local services at risk and could force cuts to fire and emergency response, law enforcement, public health, parks, libraries, affordable housing, services to support homeless residents, mental health services, and more.

2. Action.

A. The City of Vista opposes Initiative 21-0042A1.

B. The City of Vista will join the No on Initiative 21-0042A1 coalition, a growing coalition of public safety, education, labor, local government, and infrastructure groups throughout the state.
000292136 EXHIBIT 1
02/28/2023 C 14 4 of 23

RESOLUTION NO. 2023-

CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2

3. Adoption. PASSED AND ADOPTED at a meeting of the City Council of the City of Vista held on February 28, 2023, by the following vote:

AYES:

NOES:

ABSTAIN:

APPROVED AS TO FORM:

WALTER CHUNG, CITY ATTORNEY
By:

APPROVED
Walter C. Chung
20230222085622

JOHN FRANKLIN, MAYOR
ATTEST:

KATHY VALDEZ, CITY CLERK
By:
00029213 6EXH1 Resolution to oppose initiative No. 21-0042A1.docx 02/28/2023 C14 5 of 23

BELL, MCANDIRE-+ WS & HILTACHK, LLP

ATTORNEYS AND COUNSELORS AT LAW
455 CAPITOL MALL, SUITE 600
SACRAMENTO. CALIFORNIA 9$B14
(916) 442-7757
FAX (916) 442-77SS
www.bmhlaw.com
January 4, 2022
Anabel Renteria
Initiative Coordinator
Office of the Attorney General
State of California
PO Box 994255
Sacramento, CA 94244-25550
Re: Initiative 21-0042 - Amendment Number One
Dear Initiative Coordinator:
2 1 - 0 0 4 2 AmdL#I

RECEIVED
BAN 0 4 2022

INITIATIVE COORDINATOR

ATTORNEY GENERAL'S OFFICE
Pursuant to subdivision (b) of Section 9002 of the Elections Code, enclosed please find Amendment #1 to Initiative No. 21-0042 "The Taxpayer Protection and Government Accountability Act." The amendments are reasonably germane to the theme, purpose or subject of the initiative measure as originally proposed.

I am the proponent of the measure and request that the Attorney General prepare a circulating title and summary of the measure as provided by law, using the amended language.

Thank you for your time and attention processing my request.

Sincerely,
Thomas W. Hiltachk
EXHIBIT 2
02/28/2023 C14 6 of 23

Am& #e
The Taxpayer Protection and Government Accountability Act [Deleted codified text is denoted in stFikeeut. Added codified text is denoted by italics and underline.] Section 1. Title
This Act shall be known, and may be cited as, the Taxpayer Protection and Government Accountability Act.

Section 2. Findings and Declarations
(a) Californians are overtaxed. We pay the nation's highest state income tax, sales tax, and gasoline tax. According to the U.S. Census Bureau, California's combined state and local tax burden is the highest in the nation. Despite this, and despite two consecutive years of obscene revenue surpluses, state politicians in 2021 alone introduced legislation to raise more than $234 billion in new and higher taxes and fees.
(b) Taxes are only part of the reason for California's rising cost -of -living crisis. Californians pay billions more in hidden "fees" passed through to consumers in the price they pay for products, services, food, fuel, utilities and housing. Since 2010, government revenue from state and local "fees" has more than doubled.
(c) California's high cost of living not only contributes to the state's skyrocketing rates of poverty and homelessness, they are the pushing working families and job -providing businesses out of the state. The most recent Census showed that California's population dropped for the first time in history, costing us a seat in Congress. In the past four years, nearly 300 major corporations relocated to other states, not counting thousands more small businesses that were forced to move, sell or close. (d) California voters have tried repeatedly, at great expense, to assert control over whether and how taxes and fees are raised. We have enacted a series of measures to make taxes more predictable, to limit what passes as a "fee," to require voter approval, and to guarantee transparency and accountability. These measures include Proposition 13 (1978), Proposition 62 (1986), Proposition 218 (1996), and Proposition 26 (2010).
(e) Contrary to the voters' intent, these measures that were designed to control taxes, spending and accountability, have been weakened and hamstrung by the Legislature, government lawyers, and the courts, making it necessary to pass yet another initiative to close loopholes and reverse hostile court decisions.

Section 3. Statement of Purpose
(a) In enacting this measure, the voters reassert their right to a voice and a vote on new and higher taxes by requiring any new or higher tax to be put before voters for approval. Voters also intend that all fees and other charges are passed or rejected by the voters themselves or a governing body elected by voters and not unelected and unaccountable bureaucrats.
(b) Furthermore, the purpose and intent of the voters in enacting this measure is to increase transparency and accountability over higher taxes and charges by requiring any tax measure placed on the ballot- 02/28/2023 C 14 7 of 23

either at the state or local level —to clearly state the type and rate of any tax, how long it will be in effect, and the use of the revenue generated by the tax.
(c) Furthermore, the purpose and intent of the voters in enacting this measure is to clarify that any new or increased form of state government revenue, by any name or manner of extraction paid directly or indirectly by Californians, shall be authorized only by a vote of the Legislature and signature of the Governor to ensure that the purposes for such charges are broadly supported and transparently debated. (d) Furthermore, the purpose and intent of the voters in enacting this measure is also to ensure that taxpayers have the right and ability to effectively balance new or increased taxes and other charges with the rapidly increasing costs Californians are already paying for housing, food, childcare, gasoline, energy, healthcare, education, and other basic costs of living, and to further protect the existing constitutional limit on property taxes and ensure that the revenue from such taxes remains local, without changing or superseding existing constitutional provisions contained in Section 1(c) of Article XIII A. (e) In enacting this measure, the voters also additionally intend to reverse loopholes in the legislative two- thirds vote and voter approval requirements for government revenue increases created by the courts including, but not limited to, Cannabis Coalition v. City of Upland, Chamber of Commerce v. Air Resources Board, Schmeer v. Los Angeles County, Johnson v. County of Mendocino, Citizens Assn. of Sunset Beach v.

Orange County Local Agency Formation Commission, and Wilde v. City of Dunsmuir.

Section 4. Section 3 of Article XIII A of the California Constitution is amended to read:

Sec. 3(a) Every levy, charge, or exaction of any kind imposed by state law is either a tax or an exempt charge.

LbIW 04 Any change in state aatute law which results in any taxpayer paying a new or higher tax must be imposed by an act passed by not less than two-thirds of all members elected to each of the two houses of the Legislature, and submitted to the electorate and approved by a majority vote, except that no new ad valorem taxes on real property, or sales or transaction taxes on the sales of real property, may be imposed. Each Act shall include:

A A specific duration ot time that the tax will be imposed and an estimate ot the annual amount expected to be derived from the tax.

B A s eci is and legally binding and enforceable limitation on how the revenue from the tax can be spent.

If the revenue from the tax can be spent for unrestricted general revenue purposes, then a statement that the tax revenue can be spent for "unrestricted general revenue purposes" shall be included in a se crate stand-alone section. Any proposed change to the use of the revenue from the tax shall be adopted by a separate act that is passed by not less than two-thirds of all members elected to each of the two houses of the Le islature and submitted to the electorate and gyproved by a majority vote. (2) The title and summary and ballot label or question required for a measure pursuant to the Elections Code shall, for each measure providing for the imposition of a tax, including a measure proposed by an elector pursuant to Article 11, include:
(A) The type and amount or rate of the tax;
B The duration ot the tax,• and
02/28/2023 C 14 8 of 23

(C) The use of the revenue derived from the tax_
(c) Any change instate low which results in any taxpaye_ayina anew or higher exempt charge must be imposed by an act passed by each of the two houses of the Legislature. Each act shall specity the type o exempt charge as provided in subdivision a and the amount or rate of the exempt charge to be imposed.

LdLWAs used in this section and in Section 9 of Article 11, "tax" means evervai;y levy, charge, or exaction of any kind imposed by theStatestate law that is not an exempt charge. G@p% the f il,,,.,ing; (e) As used in this section, "exempt charge" means only the following:
(1) a charge imposed f9F a speeifie benefit eenfeKed OF PFiVilege gFaRted diFeetly to the payeF that is (1)Q4A reasonable charge imposed for a specific government service or product provided directly to the payor that is not provided to those not charged, and which does not exceed the reasonable actual costs to the State of providing the service or product to the payor. (2) 4-3� A charge ippesed-for the reasonable regulatory costs to the State incident to issuing licenses and permits, performing investigations, inspections, and audits, enforcing agricultural marketing orders, and the administrative enforcement and adjudication thereof. (3) A levy, charge, or exaction collected from local units of government health care providers or health care service plans that is primarily used by the State of California for the_purposes_ of increasing reimbursement rates or payments under the Medi-Cal program, and the revenues of which are primarily used to finance the non-federal portion of Medi-Cal medical assistance expenditures. (4) A reasonable charge imposed for entrance to or use of state property, or the purchase, rental, or lease of state property, except charges governed by Section 15 of Article Xl. (5) A fine; ar penalty, ^r- other memetap� �"��^� including any applicable interest nonpayment therepf,- imposed by the judicial branch of government or the State, as a ,.15„'+ R-r a state administrative enforcement agency pursuant to adjudicatory due process, to punish a violation of law. (6) A levy, charge, assessment, or exaction collected for the promotion of California tourism pursuant to Chapter 1(commencing with Section 13995 of Part 4.7 of Division 3 of Title 2 of the Government Code. ff kc4 Any tax or exempt charge adopted after January 1, 2022 WIG, but prior to the effective date of this act, that was not adopted in compliance with the requirements of this section is void 12 months after the effective date of this act unless the tax or exempt charge is reenacted by the ' egislawFe and 5;^„od inta law by the Governor in compliance with the requirements of this section. (a)(I) (c4 The State bears the burden of proving by a PFependeFance of the clear and convincing evidence that a levy, charge, or other exaction is an exempt charge and not a tax. The State bears the burden of proving by clear and convincing evidence that the amount of the exempt charge is reasonable and that the amount charged does not exceed the actual cost ofjoroviding the service or product to the a or. mat 02/28/2023 C 14 9 of 23

payers buFder s on, ,+r hnfits received �r9 v thegovernmental aetivity ee
2 The retention of revenue by, or the payment to a non -governmental entity o o ley, charge, or exaction of any kind imposed by state law, shall not be a factor in determining whether the levy, charge, or exaction is a tax or exempt charge.
(3) The characterization of a levy, charge, or exaction of any kind as being voluntary, or paid in exchange for a benefit privilege, allowance, authorization, or asset shall not be a factor in determining whether the levy, charge, or exaction is a tax or an exempt charge. 4 The use of revenue derived fnm the levy. charge or exaction shall be a factor in determining whether the levy, charge, or exaction is a tax or exempt charge. h As used in this section:
(I) "Actual cost" of providing a service or product means: (i) the minimum amount necessary to reimburse the government for the cost of providing the service or product to the pavor, and (ii) where the amount charged is not used by the govemment for any ouroose other than reimbursing that cost. In computing "actual cost" the maximum amount that-maV be imposed is the actual cost less all other sources of revenue including, but not limited to taxes other exem t charges rants and state or ederal funds received to provide such service or product.
(2) "Extend" includes, but is not limited to, doing any of the following with respect to a tax or exempt charge: lengthening its duration, delaving or eliminating its expiration, expanding its application to a new territory or class of pavor, or expanding the Bose to which its rate is applied. (3) "Impose" means adopt, enact, reenact create, establish, collect increase or extend. 4 "State law" includes but is not limited to any state statute state regulation, state executive order, state resolution, state ruling, state opinion letter, or other legal authority or interpretation adopted, enacted, enforced, issued, or implemented by the legislative or executive branches of stategovernment. "State law" does not include actions taken by the Regents of the University of Cali ornia Trustees o the California State University or the Board of Governors of the California Community Colleges.

Section S. Section 1 of Article XIII C of the California Constitution is amended, to read:

Sec. 1. Definitions. As used in this article:
a "Actual cost" of providinga service or product means: i the minimum amount necessary to reimburse the government for the cost of providing the service or product to the pay_or and fli) where the amount changed is not used by the govemment for any purpose other than reimbursina that cost. in computing "actual cost" the maximum amount that maybe imposed is the actual cost less all other sources of revenue including, but not limited to taxes, other exempt charges, grants, and state or federal funds received to provide such service or product_
(b) "Extend" includes, but is not limited to, doing any of the following with respect to a tax, exempt charge, or Article XIii D assessment, fee, or charge: lengthening its duration, delaying or eliminating its expiration, expanding its application to a new territory or class of pavor, or expanding the base to which its rate is applied.
02/28/2023 C 14 10 of 23

LcL{a} "General tax" means any tax imposed for general governmental purposes. (d) `Impose" means adopt, enact reenact create establish, collect, increase, or extend. jeL(W "Local government" means any county, city, city and county, including a charter city or county, any special district, or any other local or regional governmental entity, or an elector pursuant to Article 11 or the initiative power provided by a charter or statute.
(f) "Local low" includes but i` s not limited to, any ordinance, resolution, regulation, ruling, opinion letter, or other legal authority or interpretation adopted, enacted, enforced, issued, or implemented by a local government.
&Lc4 "Special district" means an agency of the State, formed pursuant to general law or a special act, for the local performance of governmental or proprietary functions with limited geographic boundaries including, but not limited to, school districts and redevelopment agencies.

L�LO4 "Special tax" means any tax imposed for specific purposes, including a tax imposed for specific purposes, which is placed into a general fund.
(i) W As used in this article, and in Section 9 of Article 11, "tax" means every a4+y-levy, charge, or exaction of any kind, imposed by a local geveFnrnent law that is not an exempt charge., emeeM* the following- fl) As used in this section, "exempt charge" means only the following:
(1) {-24 A reasonable charge imposed for a specific local government service or product provided directly to the payor that is not provided to those not charged, and which does not exceed the reasewahle actual costs to the local government of providing the service or product. (2) WA charge imposed for the reasonable regulatory costs to a local government for issuing licenses and permits, performing investigations, inspections, and audits, enforcing agricultural marketing orders, and the administrative enforcement and adjudication thereof. (3) {4} A reasonable charge impesed for entrance to or use of local government property, or the purchase, rental, or lease of local government property.
(4) {-5-} A fine; or penalty, er etheF m^^^taFy GhaFge including any applicable interest for nonpayment thereof, imposed by the judicial branch of government or a local government administrative enforcement agency, pursuant to adiudicatory due process, A to punish a violation of law.

(7) A charge imposed for a specific health care service provided directly to the payor and that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of providing the health care service. As used in this paragraph _a_"health care service" means a service licensed or exempt from licensure by the state pursuant to Chapters 1, 1.3, or 2 of Division 2 of the Health and Safety Code.

Section 6. Section 2 of Article XIII C of the California Constitution is amended to read:

Sec. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:
(a) Every levy- charge, or exaction of any kind imposed by local low is either a tax or an exempt charge. All taxes imposed by any local government shall be deemed to be either general taxes or special taxes. Special purpose districts or agencies, including school districts, shall have no power to levy general taxes. (b) No local law goveFAMeRt, whether proposed by the governing body or by an elector, may impose, extend, or increase any general tax unless and until that tax is submitted to the electorate and approved by a majority vote. A general tax shall not be deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved. The election required by this subdivision shall be consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency declared by a unanimous vote of the governing body. (c)
OF -;If*P-.r _IaRWaFY 1, 1995, and PFOOF W the P_fferaive date of this article, shall ce-Minue te -he imposed enly elerain_R shall be held WIthiR tW9 yeaF-s ef the eff-eetive date of this aFtiele and in r--R-Fnpl;anEe witli „ha:.,i';iA , (b) (d) No local law government whether proposed by the governing body or by an elector, may impose, extend, ^F iRGFease any special tax unless and until that tax is submitted to the electorate and approved by a two-thirds vote. A special tax shall not be deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved. (d) The title and summary and ballot label or question required for a measure pursuant to the Elections Code shall, for each measure providing for the imposition of a tax, include:
(1) The type and amount or rate of the tax,-
(2) the duration of the tax, and
(3) The use of the revenue derived from the tax. !f the proposed tax is a general tax, the phrase "for general government use" shall be required, and no advisory measure may appear on the same ballot that would indicate that the revenue from -the general tax will could or should be used or a s eci is ur ose. e Only the governing bodV of a local government, other than an elector pursuant to Article H or the initiative 2ower provided by a charter or statute shall have the authority to impose any exem t charge.

The governing body shall impose an exempt char.. ecebby an ordinance specifying the type of exempt charge 02/28/2023 C 14 12 of 23

as provided in Section 1(i) and the amount or rate of the exempt charge to be imposed, and passed by the governing body, This subdivision shall not applyopply to char es specified in ara rah 7 of subdivision (j) o Section 1.
(f) No amendment to a Charter which provides for the imposition, extension, or increase of a tax or exempt charge shall be submitted to or approved by the electors nor shall any such amendment to a Charter hereafter submitted to or approved by the electors become effective for any purpose. (q) Any tax or exempt charge adopted ofterlanuary 1, 2022, but prior to the effective date ot this act that was not adopted in compliance with the requirements of this section is void 12 months after.the effective date of this act unless the tax or exempt charge is reenacted in compliance with the requirements of this section.
(h)(1) The local government bears the burden of proving by clear and convincing evidence that a levy charge or exaction is an exempt charge and not a tax. The local government bears the burden of proving by clear and convincing evidence that the amount of the exempt charge is reasonable and that the amount charged does not exceed the actual cost of providing the service or product to the payor. (2) The retention of revenue by, or the payment to, a non -governmental entity of a levy, charge, or exaction of any kind imposed by a local law, shall not be a factor in determining whether the levy.charge r exaction is a tax or exempt charge.
3 The characterization of a ley, charge, or exaction of any kind imposed by a local law as being aid in exchange for a benefit, privilege, allowance, authorization, or asset shall not be factors in determining whether the levy, charge, or exaction is a tax or an exempt charge. (4) The use of revenue derived from the levy charge or exaction shall be a factor in determining whether the levy, charae, or exaction is a tax or exempt charge.

Section 7. Section 3 of Article XIII D of the California Constitution is amended, to read:

Sec. 3. Property Taxes, Assessments, Fees and Charges Limited (a) No tax, assessment, fee, of charge, orsurcharge, including a surcharge based on the value o property, shall be assessed by @Ry agene • upon any parcel of property or upon any person as an incident of property ownership except:
(1) The ad valorem property tax imposed PUFS„ant to described in Section 1(a)_oofArticle XIII and Section 1(a) of Article Xlll A, and described and enacted pursuant to the voter approval requirement in Section I(b) o
LArticle XII I A.
(2) Any special non-od valorem tax receiving a two-thirds vote of qualified electors pursuant to Section 4 of Article XI11 A or after receivin a two-thirds vote of those authorized to vote in a community facilities district by the Legislature pursuant to statute as it existed on December 31 2021. (3) Assessments as provided by this article.
(4) Fees or charges for property related services as provided by this article. 7 02/28/2023 C 14 13 of 23

(b) For purposes of this article, fees for the provision of electrical or gas service shall not be deemed charges or fees imposed as an incident of property ownership.

Section 8. Sections 1 and 14 of Article XIII are amended to read:

Sec.1 Unless otherwise provided by this Constitution or the laws of the United States:
(a) All property is taxable and shall be assessed at the same percentage of fair market value. When a value standard other than fair market value is prescribed by this Constitution or by statute authorized by this Constitution, the same percentage shall be applied to determine the assessed value. The value to which the percentage is applied, whether it be the fair market value or not, shall be known for property tax purposes as the full value.
(b) All property so assessed shall be taxed in proportion to its full value.

Q Allproceeds Lrom the taxation of ro ertshall be apportioned according to low to the districts within the counties.

Sec. 14. All property taxed by state or local government shall be assessed in the county, city, and district in which it is situated. Notwithstanding any other provision of low, such state or local property taxes shall be apportioned according to law to the districts within the counties.

Section 9. General Provisions
A. This Act shall be liberally construed in order to effectuate its purposes.

B. (1) In the event that this initiative measure and another initiative measure or measures relating to state or local requirements for the imposition, adoption, creation, or establishment of taxes, charges, and other revenue measures shall appear on the same statewide election ballot, the other initiative measure or measures shall be deemed to be in conflict with this measure. In the event that this initiative measure receives a greater number of affirmative votes, the provisions of this measure shall prevail in their entirety, and the provisions of the other initiative measure or measures shall be null and void. (2) In furtherance of this provision, the voters hereby declare that this measure conflicts with the provisions of the "Housing Affordability and Tax Cut Act of 2022" and "The Tax Cut and Housing Affordability Act," both of which would impose a new state property tax (called a "surcharge") on certain real property, and where the revenue derived from the tax is provided to the State, rather than retained in the county in which the property is situated and for the use of the county and cities and districts within the county, in direct violation of the provisions of this initiative. (3) If this initiative measure is approved by the voters, but superseded in whole or in part by any other conflicting initiative measure approved by the voters at the same election, and such conflicting initiative is later held invalid, this measure shall be self-executing and given full force and effect.

C. The provisions of this Act are severable. If any portion, section, subdivision, paragraph, clause, sentence, phrase, word, or application of this Act is for any reason held to be invalid by a decision of any court of competent jurisdiction, that decision shall not affect the validity of the remaining portions of this Act. The People of the State of California hereby declare that they would have adopted this Act and each and every portion, section, subdivision, paragraph, clause, sentence, phrase, word, and application not 8 02/28/2023 C 14 14 of 23

declared invalid or unconstitutional without regard to whether any portion of this Act or application thereof would be subsequently declared invalid.

D. If this Act 'is approved by the voters of the State of California and thereafter subjected to a legal challenge alleging a violation of state or federal law, and both the Governor and Attorney General refuse to defend this Act, then the following actions shall be taken:
(1) Notwithstanding anything to the contrary contained in Chapter 5 of Part 2 of Division 3 of Title 2 of the Government Code or any other law, the Attorney General shall appoint independent counsel to faithfully and vigorously defend this Act on behalf of the State of California. (2) Before appointing or thereafter substituting independent counsel, the Attorney General shall exercise due diligence in determining the qualifications of independent counsel and shall obtain written affirmation from independent counsel that independent counsel will faithfully and vigorously defend this Act. The written affirmation shall be made publicly available upon request. (3) A continuous appropriation is hereby made from the General Fund to the Controller, without regard to fiscal years, in an amount necessary to cover the costs of retaining independent counsel to faithfully and vigorously defend this Act on behalf of the State of California. (4) Nothing in this section shall prohibit the proponents of this Act, or a bona fide taxpayers association, from intervening to defend this Act.

I]
02/28/2023 C 14 15 of 23

Cal iforKiaCit,gFiviavtce.Covvt Rev. January 14, 2023
Fiscal and Program Effects of
Initiative 21-0042A1 on Local Governments
If Initiative 21-0042A1 is placed on the ballot and passed by voters, it will result in:
• Over $20 billion of local government fee and charge revenues over 10 years placed at heightened legal peril. Related public service reductions across virtually every aspect of city, county, special district, and school services especially for drinking water, sewer sanitation, and public health and safety. • About $2 billion of revenues each year from fees and charges adopted after January 1, 2021 subject to legal peril.'
• Over $2 billion dollars of annual revenues from dozens of tax measures approved by voters between January 1, 2022 and the effective date of the act2 subject to additional voter approval if not in compliance with the initiative.
• Indeterminable legal and administrative burdens and costs on local government from new and more empowered legal challenges, and bureaucratic cost tracking requirements. • The delay and deterrence of municipal annexations.
• Substantially higher legal and administrative cost of public infrastructure financing which will delay and deter new residential and commercial development.
• Service and infrastructure declines including in fire and emergency response, law enforcement, public health, drinking water, sewer sanitation, parks, libraries, public schools, affordable housing, homelessness prevention and mental health services.

1. Local Government Taxes and Services Threatened
With regard to taxes, Initiative 21-0042A1:
• Prohibits advisory, non -binding measures as to use of tax proceeds on the same ballot. o Voters may be less informed and more likely to vote against measures. • Eliminates the ability of special tax measures proposed by citizen initiative to be enacted by majority voter approval (Upland).'
o Because the case law regarding citizen initiative special taxes approved by majority vote (Upland) is so recent, it is unknown how common these sorts of measures might be in the future. This initiative would prohibit such measures after the effective date of the initiative. Any such measures adopted after January 1, 2022 through the effective date of the Act should it pass would be void a year after the effective date of the initiative. • Requires that tax measures include a specific duration of time that the tax will be imposed. This seems to require that all tax increases or extensions contain a sunset (end date). o This would require additional tax measures to extend previously approved taxes. • A city charter may not be amended to impose, extend, or increase a tax might interfere with the ability of cities that do not already have such authority in their charters to adopt Property Transfer Taxes. o There are no more than a few of these every few years, but it is a valuable tax for those that adopt it.
1 Assumes fee increases since January 1, 2022 would be subject to possible legal challenge if not adopted in compliance with the Initiative.
2 The effective date of the initiative would be sometime in December 2024, the date the California Secretary of State certifies the election results of the November 5, 2024 election.
3 Unlike the initiative 17-0050, this initiative does not eliminate that ability of cities and counties to adopt general taxes by majority voter approval.
2217 Isle Royale Lane • Davis, CA • 95616-6616
Phone: 530.758.3952 • Fax: 530.758.3952
EXHIBIT 3
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1WM
rev January 14, 2023
• Requires that a tax measure adopted after January 1, 2022 and before the effective date of the initiative that was not adopted in accordance with the measure be readopted in compliance with the measure or will be void twelve months after the effective date of the initiative. o If past election patterns and elections in 2022 are an indication, over 200 tax measures approving more than $2 billion annual revenues to support local public services would not be in compliance and would be subject to reenactment. Most will be taxes without a specific end date and special taxes (including parcel taxes). Because there is no regularly scheduled election within the 12 months following the effective date of the initiative, the measures would each require declaration of emergency and unanimous vote of the governing board to be placed on a special election ballot within a year for approval or the tax will be void after that date. I would expect most to succeed, but some will not, in particular citizen initiative majority vote special taxes which would have to meet a higher voter approval threshold to continue. • Requires voter approval to expand an existing tax to new territory (annexations). This would require additional tax measures and would deter annexations and land development in cities. o If a tax is "extended" to an annexed area without a vote after January 1, 2022, it will be void 12 months later until brought into compliance. Because there is no regularly scheduled election within the 12 months following the effective date of the initiative, such extensions would each require unanimous vote of the agency board to be placed on a special election ballot or would be void a year later.

1.a. Number of Measures and Value of Local Taxes at Risk Over a hundred local measures were approved in 2022 that likely do not comply with the provisions of Initiative 21-0042A1. Nearly $2 billion of annual revenues from these voter approved measures will cease a year after the effective date of the measure, reducing the local public services funded by these measures. We can expect a similar volume of measures in 2024 and a similar volume of non-compliance. So the combined total of annual local funding directly affected by Initiative 21-0042A1 due to its retroactivity provision is about $4 billion.

Citizen Initiative Special Taxes in 2022.

Special taxes placed on the ballot by citizen initiative and approved after January 1, 2022 by a majority but less than two-thirds of the voters are out of compliance with Initiative 21-0042A1.

On June 7, 2022, there were three local special tax measures placed on the ballot by citizen initiative. Two failed to get majority voter approval. A one percent transactions and use tax (sales tax) for the John C. Fremont Healthcare District in Mariposa County received 69.6 percent approval, over the two thirds needed for any special tax under California Constitution Article XIIIC. So this measure was passed in compliance with Initiative 21- 0042A1.

June 2022 Initiative Special Taxes - majority voter approval Estimated
Agency Name Coun Tax/Fee Rate Annual Revenue
Use
Sunset YES%
John C. Fremont Mariposa Measure N Transactions 1 cent $ 150,000 hospital
40yrs 69.6% PASS
Healthcare District & Use Tax
County of Kings Kings Measure F Transactions 1/2 cent $11,700,000 fire
none 37.6% FAIL
& Use Tax
_._............................................................ ...__. _______ .__............ ._ _._._.......... ._.__............ .__.______.__.__ ...... ...... .........

Manhattan Beach Los Angeles Measure A School Parcel $1095/yr $12,000,000 .........
schools
......... ........ ..................
12yrs 31.2% FAIL
USD Tax
On November 8, 2022, there were 14 local special taxes placed on the ballot by citizen initiative. Seven of these 4 Source: Compilation and summary of data from County elections offices.

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— 3 — rev January 14, 2023
measures failed with less than majority voter approval. The other seven measures received majority, but less than two-thirds, voter approval. These measures passed under current law but are out of compliance with Initiative 21- 0042A1. Taken together these seven taxes will provide estimated annual revenues of from $900,000 to $1.4 billion in support of parks and recreation, zoo, library, affordable housing, transportation, homelessness prevention, and schools in these communities.

November 2022 Initiative Special Taxes - majority voter approval Estimated
Agency Name County Tax/Fee Rate Annual Revenue Use Sunset YES% Crockett Connnunity Contra Costa Measure L Parcel Tax $50/parcel $ 60,000 parks/recr none 62.8% PASS Services District
Oakland Alameda Measure Y Parcel Tax $68/parcel $ 12,000,000 zoo 20yrs 62.5% PASS County of Mendocino
Measure O
Transactions
1/8 cent then 1/4
$ 4,000,000
library
none

60.8% PASS
& Use Tax
cent in 2027
Los Angeles Los Angeles
Measure ULA
Property
4% if>$5m, 5.5%
$600 mto $1.1 b
............
affordable
none

57.3% PASS
Transfer Tax
if>$lom
housing
County of Sacramento
Measure A
Transactions
same 1/2 cent
$ 212,512,500
transportati
40yrs

55.3% PASS
& Use Tax
San Francisco
Proposition M
Business
$2500-$5000/
$ 20,000,000
housing
30yrs

54.5% PASS
Operations Tax vacant resid unit
schools,
Santa Monica Los Angeles
Measure GS
Property
$56/$1000 if
$ SQOOQ000
homelessne
none

53.3% PASS
Transfer Tax
>$8m
ss, afford.
housing
Total $900,000 to
$1.4 billion
Estimated
Agency Name County
Tax/Fee
Rate
Annual Revenue
Use
Sunset
YES%
County ofCalaveras
Measure A
Transactions
1 cent
$ 5,000,000
fire
none

49.4% FAIL
& Use Tax
South San Francisco San Mateo
Measure DD
School Parcel
$2.50/sf
$ 55,900,000
schools
none

47.2% FAIL
(for Schools)
Tax
_..
......................

County ofFresno (for CSU)
Measure E
Transactions
....
115 ct,
......................................................
$ 36,000,000
Calif State
20yrs

46.9% FAIL
& Use Tax
1/40 ct (Reedley)
Univ
Santa Cruz Santa Cruz
Measure N
Parcel Tax
$6k/vacant SFU
xxx
vacant
xxx

44.2% FAIL
property
County of Monterey
Measure Q
Parcel Tax
$49/parcel
$ 5,500,000
childcare
10yrs

41.1% FAIL
San Francisco City
San Measure O
School Parcel
$150/sfu
$ 37,000,000 schools 10yrs 36.7% FAIL
College
Francisco
Tax
Morro Bay
San Luis Measure B
Parcel Tax
$120+/parcel
$ 680,000 harbor none 36.0% FAIL
Obispo
W$0.20/sf,
Inverness Public
Marin Measure O
Parcel Tax
$ 276,000 fire none 27.0% FAIL
Utility District
$150/vacant
Non -Specific Tax Durations in 2022
Voters approved 106 measures in June 2022 (10) and November 2022 (96) that do not provide a specific duration of time that the tax will be imposed (end date). Typically, the ballot titles for these measures state that the tax would be imposed "until ended by voters." Four of these measures also did not include any estimate of the annual revenues that the tax would generate, another violation of initiative 21-0042A1. Taken together, these approved local measures generate $561 million per year that will expire a year after the effective date of the initiative if Initiative 21-0042A1 passes.

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Measures in 2022 with Non -Specific Durations
Annual
Agency Name
County
Tax/Fee
Rate
Revenue
Use Sunset
YES%
Oakland
Alameda
Measure T
Business Tax
various
$ 20,900,000
none

71.4% PASS
General
Culver City
Los Angeles
Measure BL
Business Tax
various
$ 10,000,000
none

60.5% PASS
General
El Segundo
Los Angeles
Measure BT
Business Tax
various
$ 3,000,000
none

51.2% PASS
General
Pico Rivera
Los Angeles
Measure AB
Business Tax
various
$ 5,800,000
none

75.5% PASS
General
Santa Ana
Orange
Measure W
Business Tax
various
neutral
none

64.8% PASS
General
Tracy
San Joaquin
Measure B
Business Tax
various
$ 3,200,000
none

72.6% PASS
General
Burlingame
San Mateo
Measure X
Business Tax
various
$ 2,500,000
none

75.1% PASS
General
Los Gatos
Santa Clara
Measure J
Business Tax
various
$ 1,100,000
none

53.4% PASS
General
Santa Clara
Santa Clara
Measure H
Business Tax
$45/employee,
$ 6,000,000
none

59.5% PASS
General
$15/rentalunit
Brisbane
San Mateo
Measure O
Business Tax
$2 50/rm/day
$ 250,000
none

69.2% PASS
lodging busn
East Palo Alto
San Mateo
Measure L
Business Tax

2.5%
$ 1,480,000
none

69.9% PASS
resid. rentals
grossRcpts
County of Santa Cruz
Unincorporated
Measure C
Busn Tax-

12.5cents/cup
$ 700,000
none

68.2% PASS
disp cups
South Lake Tahoe
El Dorado
Measure G
Busn Tax
6% retail,
$ 950,000
none

62.9% PASS
Cannabis
manufacturing
McFarland
Kern
Measure O
Busn Tax
8% of gross
$ 1,800,000
none

63.5% PASS
Cannabis
receipts retail,
Avenal
Kings
Measure C
Busn Tax
$25+/sfor
$ 600,000
none

61.8% PASS
Cannabis ...............
15%grrcpts
Baldwin Park
Los Angeles
Measure CB
Busn Tax
4%
$ 300,000
none

51.3% PASS
Cannabis
grossRcpts
Claremont
Los Angeles
Measure CT
Busn Tax
4%-7% gr
$ 500,000
none

61.1% PASS
Cannabis
rcpts, $1-
County of Los Angeles Unincorporated Measure C
Busn Tax
4% gross
$ 15,170,000
none

60.1% PASS
Cannabis
receipts retail,
Cudahy
Los Angeles
Measure BA
Busn Tax
15%
$ 3,600,000
none

54.0% PASS
Cannabis
grossRcpts
F1 Segundo
Los Angeles
Measure Y
Busn Tax
10%
$ 1,500,000
none

72.8% PASS
Cannabis
GrossRcpt,
Hermosa Beach
Los Angeles
Measure T
Busn Tax
10%
$ 1,500,000
none

67.6% PASS
Cannabis
GrossRcpt,
Lynwood
Los Angeles
Measure TR
Busn Tax
5%to 10%
$ 3,000,000
none

66.4% PASS
Cannabis
Santa Monica
Los Angeles
Measure HIV
Busn Tax
10% gross
$ 5,000,000
none

66.4% PASS
Cannabis
Repts
South F1 Monte
Los Angeles
Measure CM
Busn Tax
6% special
$ 126,000
none

53.7% PASS
Cannabis
excise taxon
Monterey
Monterey
Measure J
Busn Tax
6% grossRcpt
$ 1,300,000
none

65.2% PASS
Cannabis
Pacific Grove
Monterey
Measure N
Busn Tax
6% grossRcpt
$ 300,000
none

70.8% PASS
Cannabis
Huntington Beach
Orange
Measure O
Busn Tax
6% retail, 1%
$ 600,000
none

54.7% PASS
Cannabis
other
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- 5 - rev January 14, 2023
Measures in 2022 with Non -Specific Durations
Annual
Agency Name
County
Tax/Fee
Rate
Revenue
Use Sunset
YES%
Laguna Woods
Orange
Measure T
Busn Tax
4%-10% of
$ 75Q000
none

61.1'%, PASS
Cannabis
gross receipts
Corona
Riverside
Measure G
Busn Tax
9% of gross
$ 5,000,000
none

61.6% PASS
Cannabis
receipts for
Montclair
San Bernardino Measure R
Busn Tax
7%
$ 3,500,000
none

70.3% PASS
Cannabis
grossRcpts
County of San Diego Unincorporated
Measure A
Busn Tax
6% retail, 3%
$ 5,600,000
none

57.4% PASS
Cannabis
distribution,
Encinitas
San Diego
Measure L
Busn Tax
4% to 7% of
$ 1,400,000
none

65.1% PASS
Cannabis
gross receipts
Healdsburg
Sonoma
Measure M
Busn Tax
8% grossRcpt
$ 500,000
none

72.7% PASS
Cannabis
Exeter
Tulare
Measure B
Busn Tax
101/o retail and
?
none

66.5% PASS
Cannabis
other, $10/sf
Tulare
Tulare
Measure Y
Busn Tax
101/o retail and
?
none

65.2% PASS
Cannabis
other, $10/sf
Woodland
Yolo
Measure K
Busn Tax
10%
?
none

66.2% PASS
Cannabis
grossRcpts
Redlands
San Bernardino Measure J
Busn Tax
from$0.047/sf
$ 530,000
none

53.5% PASS
Distrib centers
to $0.105/sf
Arcadia
Los Angeles
Measure SW
Busn Tax
5%
n/a*
none

63.9% PASS
Sports Betting
grossRcpts
Albany
Alameda
Measure K
ParcelTax
$0.074+/sf
$ 1,950,000
fire/EMS none

76.0% PASS
Cameron Park Airport
El Dorado
Measure J
ParcelTax
by $600 to
$ 117,900
airport/ none

78.2% PASS
District
$900/parcel
streets
Highlands Village
El Dorado
Measure L
ParcelTax
$140+/parcel
$ 10,920
streets none

86.3% PASS
Lighting Benefit Zone
Knolls Property
El Dorado
Measure P
ParcelTax
by $300+to
$ 8 400
streets none

75.5% PASS
Owners CSD
$600+/parcel
Sundance Trail Zone of El Dorado
Measure C
ParcelTax
$600+/yr
$ 24,000
roads none

73.2% PASS
Benefit
South Pasadena
Los Angeles
Measure LL
ParcelTax
xxx
?
library none

86.2% PASS
River Delta Fire District
Sacramento
Measure H
ParcelTax
$90/yr
$ 130,000
fire none

72.1 % PASS
Emeryville
Alameda
Measure 0
PropTransfrax
$15/$1000 if
$ 5,000,000
none

71.6% PASS
$lm-$2rr
San Mateo
San Mateo
Measure CC
PropTransfrax
by 1% to 1.5%
$ 4,800,000
none

71.8% PASS
if>$ l Om
Alameda
Alameda
Measure F
TOT
by 4% to 141/o
$ 910,000
none

59.2% PASS
Clovis
Fresno
Measure B
TOT
by 2% to 12%
$ 500,000
none

69.7% PASS
Kerman
Fresno
Measure G
TOT
10%
$ 40,000
none

62.3% PASS
Trinidad
Humboldt
Measure P
TOT
by 4% to 12%
$ 65,000
none

77.6% PASS
Imperial
Imperial
Measure G
TOT
by 4% to 12%
$ 600,000
none

56.2% PASS
Arcadia
Los Angeles
Measure HT
TOT
by 2% to 12%
$ 730,000
none

54.1% PASS
Santa Monica
Los Angeles
Measure CS
TOT
by 1%, 3%
$ 4,100,000
none

73.7% PASS
home shares
Notes
?= Ballot measure title did not include an estimate of annual revenues, also not in compliance with Initiative 21-0042A1. n/a*= Arcadia Measure SW passed but sports betting remains illegal after the failure of Propositions 26 and 27 on the November statewide ballot.

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_M
Measures in 2022 with Non -Specific Durations
Agency Name County Tax/Fee Rate
Anaheim Orange Measure J TOT online travel
rev January 14, 2023
Annual
Revenue Use Sunset YES%
$ 3,000,000 none 59.2% PASS
La Palma
Orange Measure P
TOT
by
4% to 12%
$ 200,000
none

71.1 % PASS
Colfax
Placer Measure B
TOT
by
2% to 10%
$ 29,000
none

73.5% PASS
Rocklin
Placer Measure F
TOT
by
2% to 101/o
$ 300,000
none

59.8% PASS
Roseville
Placer Measure C
TOT
by
4% to 10%
$ 3,000,000
none

73.0% PASS
Big Bear Lake
San Bernardino Measure P
TOT
by
2% to 101/o
$ 1,300,000
none

54.4% PASS
Grand Terrace
San Bernardino Measure M
TOT
new 10%
$ 250,000
none

51.9% PASS
Yucca Valley
San Bernardino Measure K
TOT
by
5% to 12%
$ 1,300,000
none

71.9% PASS
Imperial Beach
San Diego
Measure R
TOT
by
4% to 141/o
$ 400,000
none

67.4% PASS
El Paso de Robles
San Luis Obispo Measure F
TOT
by
1% to 11%
$ 750,000
none

61.2% PASS
Belmont
San Mateo
Measure K
TOT
by
2% to 14%
$ 600,000
none

79.3% PASS
Millbrae
San Mateo
Measure N
TOT
by
2% to 14%
$ 1,500,000
none

75.8% PASS
County of Humboldt Unincorporated
Measure J
TOT
by
2% to 12%
$ 3,080,000
none

63.3% PASS
County of Placer -
Measure A
TOT
by
2% to 10%
$ 4,000,000
none

90.0% PASS
North Tahoe TOT Area
County of Santa Cruz Unincorporated
Measure B
TOT
by
1% to 12%
$ 2,300,000
none

69.2% PASS
County of El Dorado -
Measure S
TOT 2/3
by
4% to 14%
$ 2,500,000
none

81.8% PASS
East Slope Tahoe
Chico
Butte
Measure H
TrUT
1 cent
$ 24,000,000
none

52.4% PASS
Mendota
Fresno
Measure H
TrUT

1.25 cent
$ 493,498
none

57.2% PASS
Blue Lake
Humboldt
Measure R
TrUT
1 cent
$ 30,000
none

55.4% PASS
Rio Dell Humboldt Measure O TrUT 3/4cent $ 400,000 none 53.3% PASS County of Kern unincorporated areas
Measure K
TrUT
1 cent
$ 54,000,000
none

50.8% PASS
McFarland
Kern
Measure M
TrUT
1 cent
$ 579,662
none

62.2% PASS
Tehachapi
Kem
Measure S
TrUT
1 cent
$ 4,000,000
none

57.2% PASS
Avenal
Kings
Measure A
TrUT
1 cent
$ 500,000
none

72.5% PASS
Susanville
Lassen
Measure P
TrUT
1 cent
$ 1,750,000
none

54.7% PASS
Baldwin Park
Los Angeles
Measure BP
TrUT
3/4 cent
$ 6,000,000
none

58.1% PASS
Malibu
Los Angeles
Measure MC
TrUT
1/2 cent
$ 3,000,000
none

52.6% PASS
Monterey Park
Los Angeles
Measure MP
TrUT
3/4 cent
$ 6,000,000
none

58.5% PASS
Torrance
Los Angeles
Measure SK
TrUT
1/2 cent
$ 18,000,000
none

55.0% PASS
Larkspur
Marin
Measure G
TrUT
1/4 cent
$ 700,000
none

59.4% PASS
Sand City
Monterey
Measure L
TrUT
by 1/2cent to
$ 1,400,000
none

68.7% PASS

1.5cents
Hemet
Riverside
Measure H
TrUT
same 1 cent
$ 15,000,000
none

58.0% PASS
Elk Grove
Sacramento
Measure E
TrUT
1 cent
$ 21,000,000
none

54.1 % PASS
Galt
Sacramento
Measure Q
TrUT
1 cent
$ 3,600,000
none

52.4% PASS
Colton
San Bernardino Measure S
TrUT
1 cent
$ 9,500,000
none

66.8% PASS
Ontario
San Bernardino Measure Q
TrUT
1 cent
$ 95,000,000
none

53.2% PASS
Solana Beach
San Diego
Measure S
TrUT
1 cent
$ 3,000,000
none

66.7% PASS
Brisbane
San Mateo
Measure U
TrUT
1/2 cent
$ 2,000,000
none 63.9% PASS
Goleta
Santa Barbara
Measure B
TrUT
1 cent
$ 10,600,000
none 64.7% PASS
Solvang
Santa Barbara
Measure U
TrUT
1 cent
$ 1,600,000
none 63.1% PASS
Cal iforvtiaCityFivtavtce.covtn
02/28/2023 C 14 21 of 23

— 7 — rev January 14, 2023
Measures in 2022 with Non -Specific Durations
Annual
Agency Name County Tax/Fee Rate Revenue Use Sunset YES% Watsonville Santa Cruz Measure R TrUT 1/2 cent $ 5,000,000 none 64.4% PASS Vallejo
Solano
Measure P
TrUT
7/8 cent
$ 18,000,000
none

54.7% PASS
.............

Modesto
Stanislaus
Measure H
...............................................................................................................

TrUT
1 cent
$ 39,000,000
none

62.8% PASS
County of Colusa
_ Measure A
TrUT 2/3
1/2 cent
$ 2,400,000
EMS
none

69.4% PASS
Atwater
Merced
Measure B
TrUT 2/3
same 1 cent
$ 4,000,000
police/fire
none

73.7% PASS
Truckee
Nevada
Measure U
TrUT 2/3
by 1/4 cent to
$ 3,000,000
open space
none

76.4% PASS
1/2 cent
trails
Palo Alto
Santa Clara
Measure L
UtilityTransfer
18% gas
$ 7,000,000
none

77.7% PASS
Santa Clara
Santa Clara
Measure G
UtilityTransfer
5 %
$ 30,000,000
none

84.2% PASS
Hercules
Contra Costa
Measure N
UUT
8%
$ 3,600,000
none

69.3% PASS
Carson
Los Angeles
Measure UU
UUT
2% electr, gas
W $ 8,000,000
none

78.4% PASS
...._.

Sebastopol
Sonoma
Measure N
UUT

3.75% (same)
._._._....................
$ 700,000
none

83.5% PASS
Co -temporal Advisory Measures in 2022
At the November 2022 election, there was just one local general tax measure that was accompanied by an advisory measure as to the use of funds. The City of Santa Monica's Measure DT property transfer tax failed with just 34 percent approval as voters instead chose the citizen initiative Measure GS.

There was also just one such tax use advisory measure on the June 2022 election. Susanville's voters passed Measure P, a 1 percent transactions and use (sales) tax that generates $1.75 million per years for general city services. The measure was accompanied by advisory Measure Q, accompanied the city's It asked, "If Measure P passes, should the revenues be used to balance the budget to maintain and enhance existing public safety services (police and fire), and provide funding to support street infrastructure improvements and provide funding to support economic development efforts designed to increase businesses, jobs and visitors to Susanville?" Both measures passed. Under Initiative 21-0042A1, the tax will expire a year after the effective date of the initiative (i.e., in December 2025).

1.b. Additional Costs and Public Service Effects of the Tax Provisions Assuming a similar volume of local measures through 2024 as we saw in 2022, there will be over 200 local measures that will need to be redrafted to comply with the Initiative and placed back on the ballot for the taxes to continue after December 2025. The costs of re -drafting, re -placing and re -voting on these measures, previously legally approved by voters, will be in the tens of millions in total statewide.

2. "Exempt Charges" (fees and charges that are not taxes) and Services Threatened With regard to fees and charges adopted after January 1, 2022, Initiative 21-0042A1:
• Subjects new fees and charges for a product or service to a new "actual and reasonable test." • Subjects fees and charges for entrance to local government property; and rental and sale of local government property to a new, undefined, "reasonable" test. • Allows legal challenge to any tax adopted before the effective date of the initiative and after January 1, The Susanville measure also did not include a specific end date and so is included in the list and totals of those measures.

Cal iforvtiaCityFiv�av�ce.covtn
02/28/2023 C14 22 of 23

— 8 — rev January 14, 2023
2022. Such a lawsuit could enjoin (stop) the enactment of the tax pending the outcome of the legal challenge.
• Subjects a challenged fee to new, higher burdens of proof if legally challenged.

2.a. Value on New Local Government Fees and Charges at Risk Virtually every city, county, and special district must regularly (e.g., annually) adopt increases to fee rates and charges and revise rate schedules to accommodate new users and activities. Most of these would be subject to new standards and limitations under threat of legal challenge. Based on the current volume of fees and charges imposed by local agencies and increases in those fees simply to accommodate inflation, the amount of local government fee and charge revenue placed at risk is about $2 billion per year including those adopted since January 1, 2022. Of $2 billion, about $900 million (45 percent) is for special districts, $800 million (40 percent) is cities, and $300 million (15 percent) is counties.' Major examples of affected fees and charges are:

1. Certain water, sanitary sewer, wastewater, garbage, electric, gas service fees.

2. Nuisance abatement charges - such as for weed, rubbish and general nuisance abatement to fund community safety, code enforcement, and neighborhood cleanup programs.

3. Emergency response fees - such as in connection with DUI.

4. Advanced Life Support (ALS) transport charges.

5. Business improvement district charges.

6. Fees for processing of land use and development applications such as plan check fees, use permits, design review, environmental assessment, plan amendment, subdivision map changes.

7. Document processing and duplication fees.

8. Facility use charges, parking fees, tolls.

9. Fines, penalties.

10. Fees for parks and recreation services.

2.b. Additional Costs and Public Service Effects of the Fee/Charge Provisions In addition to service delays and disruptions due to fee and charge revenues placed at greater legal risk, there would be substantial additional costs for legal defense. The risk to fees and charges will make infrastructure financing more difficult and will deter new residential and commercial development. ***********
F
6 Source: California State Controller Annual Reports of Financial Transactions concerning cities, counties and special districts, summarized with an assumed growth due to fee rate increases (not population) of 2 percent annually.

School fees are also affected but the amount is negligible by comparison.

Cal iforvtiaCityFiv�av�ce.cowx
02/28/2023 C14 23 of 23

ADD TO PACKET
From: M
To: Public Comments
Cc: Nordomurat
Subject: Council meeting 2/28/2023 item C-14
Date: Tuesday, February 28, 2023 12:47:50 AM
Attachments: httpsoag.ca.aovsystemfilesinitiativesodfs2l-0042A1%20lTaxesl.Ddf To City council,
The Initiative 21-0042A1 gives the constituency the power to rule over how they are taxed.

Over a million people have already left California, including Tesla, Oracle, etc..and more will leave if the proposition is opposed.

People will leave California rather than giving their hard earned money to the ruling class.

Opposing the initiative makes you a dictator.

C14

SELL, MCANDRHWS & HILTACHK, LLP

ATTORNEYS AND COUNSELORS AT LAW
ASS CAPITOL MALL, SUITE 600
(916) 442-7757
FAX 19161 4 -9759
wrv..bmhI&I
January 4, 2022
Anabel Renteria
Initiative Coordinator
Office of the Attorney General
State of California
PO Box 994255
Sacramento, CA 94244-25550
Re: Initiative 21-0042 - Amendment Number One
Dear Initiative Coordinator:
21 - 0 0 4 2 Ama#j

RECEIVED
JAN 0 4 2022

INITIATIVE COORDINATOR

ATTORNEY GENERAL'S OFFICE
Pursuant to subdivision (b) of Section 9002 of the Elections Code, enclosed please find Amendment #1 to Initiative No. 21-0042 "The Taxpayer Protection and Government Accountability Act" The amendments are reasonably germane to the theme, purpose or subject of the initiative measure as originally proposed.

I am the proponent of the measure and request that the Attorney General prepare a circulating title and summary of the measure as provided by law, using the amended language.

Thank you for your time and attention processing my request.

Sincerely,
.t.l�
Thomas W. Hiltachk

Orange County Local Agency Formation Commission, and Wilde v. City of Dunsmuir.

Section 4. Section 3 of Article XIII A of the California Constitution is amended to read:

Sec. 3(a) Every levy, charge, or exaction of any kind imposed by state law is either a tax or an exempt charge.

A A specific duration ot time that the tax will be imposed and an estimate ot the annual amount expected to be derived from the tax.

B A s eci is and legolly binding and enforceable limitation on how the revenue from the tax can be spent.

A) The type and amount or rate of the tax,•
'B The duration ot the tax,• and

LdLWAs used in this section and in Section 9 of Article 11, "tax" means evervai;y levy, charge, or exaction of any kind imposed by thetestate law that is not an exempt charge. G@p% the f il,,,.,ing; (e) As used in this section, "exempt charge" means only the following:
(1) a charge imposed f9F a speeifie benefit eenfeKed OF PFiVilege gFaRted diFeetly to the payeF that is the ha.,eF:t O aAting the privilege to the p
(1)Q4A reasonable charge +mpesed for a specific government service or product provided directly to the payor that is not provided to those not charged, and which does not exceed the reasonable actual costs to the State of providing the service or product to the payor. (2) {-3} A charge 4ppesed-for the reasonable regulatory costs to the State incident to issuing licenses and permits, performing investigations, inspections, and audits, enforcing agricultural marketing orders, and the administrative enforcement and adjudication thereof. (3) A levy, charge, or exaction collected from local units of government health care providers or health care service plans that is primarily used by the State of California for the purposes of increasing reimbursement rates or payments under the Medi-Cal program, and the revenues of which are primarily used to finance the non-federal portion of Medi-Cal medical assistance expenditures. (4) A reasonable charge imposed for entrance to or use of state property, or the purchase, rental, or lease of state property, except charges governed by Section 15 of Article Xl. (5) A fine; ar penalty, ^r other .,.,emetaFy -h ,r.,e including any applicable interest for nonpayment therepf,_ imposed by the judicial branch of government or the State, as a ,.15„'t R-r a state administrative enforcement agency pursuant to adjudicatory due process, to punish a violation of law. (6) A levy, charge, assessment, or exaction collected for the promotion of California tourism pursuant to Chapter 1(commencing with Section 13995 of Part 4.7 of Division 3 of Title 2 of the Government Code. f kc4 Any tax or exempt charge adopted after January 1, 2022 WIG, but prior to the effective date of this act, that was not adopted in compliance with the requirements of this section is void 12 months after the effective date of this act unless the tax or exempt charge is reenacted by the ' egislawFe anti 5;gAPd into law by the Governor in compliance with the requirements of this section. (a)(I)(c4The State bears the burden of proving by a pFepenVerance of the clear and convincing evidence that a levy, charge, or other exaction is an exempt charge and not a tax. The State bears the burden of proving by clear and convincing evidence that the amount of the exempt charge is reasonable and that the amount charged does not exceed the actual cost ofjoroviding the service or product to the a or. mat

payers buFder s on, ,+r hnfits received �r9 v thegovernmental aetivity ee
2 The retention of revenue by, or the payment to a non -governmental entity o o ley, charge, or exaction of any kind imposed by state law, shall not be a factor in determining whether the levy, charge, or exaction is a tax or exempt charge.
(3) The characterization of a levy, charge, or exaction of any kind as being voluntary, or paid in exchange for a benefit privilege, allowance, authorization, or asset shall not be a factor in determining whether the levy, charge, or exaction is a tax or an exempt charge. 4 The use of revenue derived fnm the levy. char a or exaction shall be a factor in determining whether the levy, charge, or exaction is a tax or exempt charge. h As used in this section:
(I) "Actual cost" of providing a service or product means: (i) the minimum amount necessary to reimburse the government for the cost of providing the service or product to the pavor, and (ii) where the amount charged is not used by the govemment for any ouroose other than reimbursing that cost. In computing "actual cost" the maximum amount thatmay be imposed is the actual cost less all other sources of revenue including, but not limited to taxes other exem t charges rants and state or ederal funds received to provide such service or product.
(2) "Extend" includes, but is not limited to, doing any of the following with respect to a tax or exempt charge: lengthening its duration, deloving or eliminating its expiration, expanding its application to a new territory or class of pavor, or expanding the Bose to which its rate is applied. (3) "Impose" means adopt, enact, reenact create, establish, collect increase or extend. 4 "State law" includes but is not limited to any state statute state regulation, state executive order, state resolution, state ruling, state opinion letter, or other legal authority or interpretation adopted, enacted, enforced, issued, or implemented by the legislative or executive branches of state government. "State law" does not include actions taken by the Regents of the University of California. Trustees of the California State University or the Board of Governors of the California Community Colleges.

Section S. Section 1 of Article XIII C of the California Constitution is amended, to read:

Sec. 1. Definitions. As used in this article:
a "Actual cost" of providinga service or roduct means: i the minimum amount necessary to reimburse the government for the cost of providing the service or product to the pay_or and (ii) where the amount changed is not used by the govemment for any purpose other than reimbursina that cost. In computing "actual cost" the maximum amount that maybe imposed is the actual cost less all other sources of revenue including, but not limited to taxes, other exempt charges, grants, and state or federal funds received to provide such service or product_
(b) "Extend" includes, but is not limited to, doing any of the following with respect to a tax, exempt charge, or Article XIii D assessment, fee, or charge: lengthening its duration, delaying or eliminating its expiration, expanding its application to a new territory or class of pavor, or expanding the base to which its rate is applied.

LcL{a} "General tax" means any tax imposed for general governmental purposes. (d) `Impose" means adopt, enact reenact create establish, collect, increase, or extend. jeL(W "Local government" means any county, city, city and county, including a charter city or county, any special district, or any other local or regional governmental entity, or an elector pursuant to Article 11_or the initiative power provided by a charter or statute.
(f) "Local low" includes but i` s not limited to, any ordinance, resolution, regulation, ruling, opinion letter, or other legal authority or interpretation adopted, enacted, enforced, issued, or implemented by a local government.
&Lc4 "Special district" means an agency of the State, formed pursuant to general law or a special act, for the local performance of governmental or proprietary functions with limited geographic boundaries including, but not limited to, school districts and redevelopment agencies.

L�L{4} "Special tax" means any tax imposed for specific purposes, including a tax imposed for specific purposes, which is placed into a general fund.
(i) W As used in this article, and in Section 9 of Article 11, "tax" means every a4+y-levy, charge, or exaction of any kind, imposed by a local geyeFnment law that is not an exempt charge., emeeM* the following- fl) As used in this section, "exempt charge" means only the following:
(1) {-24 A reasonable charge imposed for a specific local government service or product provided directly to the payor that is not provided to those not charged, and which does not exceed the reaseRable actual costs to the local government of providing the service or product. (2) WA charge imposed for the reasonable regulatory costs to a local government for issuing licenses and permits, performing investigations, inspections, and audits, enforcing agricultural marketing orders, and the administrative enforcement and adjudication thereof. (3) 444 A reasonable charge impesed for entrance to or use of local government property, or the purchase, rental, or lease of local government property.
(4) {-5-} A fine; or penalty, er etheF m^^^taFy GhaFge including any applicable interest for nonpayment thereof, imposed by the judicial branch of government or a local government administrative enforcement agency, pursuant to adiudicatory due process, A to punish a violation of law.

LUW A charge imposed as a condition of property development. No levy, charge, or exaction_regulatina or related to vehicle miles traveled may be imposed as a condition of Propertydevelopment or occupancy. (6) 47) An Assessments and p e.ty assessment, fee, or charge OrApetea in aceeFdance ..,�+h thepFewisionse subiect to Article XI II D, or an assessment imposed upon a business in a tourism marketing district a parking and business improvement area, or a property and business improvement district. 5 (7) A charge imposed for a specific health care service provided directly to the payor and that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of providing the health care service. As used in this paragraph _a_"health care service" means a service licensed or exempt from licensure by the state pursuant to Chapters 1, 1.3, or 2 of Division 2 of the Health and Safety Code.

The Weal govemment hears the hi rden Of PFGViRg by a pFependPr;4nr-P Af the evidenee that a levy, r:haFge7 or A-ther exar-Aien is, met a tax, that the arneunt bro se me -Fe that; ReeessaFy te eeverthe r.P;41;AR;I[;IP PA991; the gave FA.M. P-M-a 1 aeti; 4y and that the PAa.RRer- In whieh these costs are allocated to a paye-F heara fair of Section 6. Section 2 of Article Xlll C of the California Constitution is amended to read:

Sec. 2. Local Government Tax Limitation. Notwithstanding any other provision of this Constitution:
(a) Every levy- charge, or exaction of any kind imposed by local law is either a tax or an exempt charge. All taxes imposed by any local government shall be deemed to be either general taxes or special taxes. Special purpose districts or agencies, including school districts, shall have no power to levy general taxes. (b) No local law o- FI;R;eRt, whether proposed by the governing body or by an elector, may impose, extend, or increase any general tax unless and until that tax is submitted to the electorate and approved by a majority vote. A general tax shall not be deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved. The election required by this subdivision shall be consolidated with a regularly scheduled general election for members of the governing body of the local government, except in cases of emergency declared by a unanimous vote of the governing body. (c)
OF -;;f*P-.r _IaRWaFY 1, 1995, and PFOOF W the P_fferaive date of this article, shall ce-Minue, te be imposed enly elerain_R shall be held within twe yeaF-s ef the eff-eetive date of this aFtiele and in r--R-Fnpl;anEe witli „ha:.,i';iA , (b) (d) No local law government whether proposed by the governing body or by an elector, may impose, extend, ^F inGFease any special tax unless and until that tax is submitted to the electorate and approved by a two-thirds vote. A special tax shall not be deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved. (d) The title and summary and ballot label or question required for a measure pursuant to the Elections Code shall, for each measure providing for the imposition of a tax, include:
(1) The type and amount or rate of the tax,_
(2) the duration of the tax, and
(3) The use of the revenue derived from the tax. !f the proposed tax is a general tax, the phrase "for general government use" shall be required, and no advisory measure may appear on the same ballot that would indicate that the revenue from -the general tax will could or should be used for a specific ur ose. e only the governing bodV of a local government, other than an elector pursuant to Article H or the initiative 2ower provided by a charter or statute shall have the authority to impose any exempt charge.

The governing body shall impose an exempt chargeby an ordinance specifying the type of exempt charge

as provided in Section 1(i) and the amount or rate of the exempt charge to be imposed, and passed by the governing body, This subdivision shall not applyopply to char es specified in ara rah 7 of subdivision (j) o Section 1.
(f) No amendment to a Charter which provides for the imposition, extension, or increase of a tax or exempt charge shall be submitted to or approved by the electors nor shall any such amendment to a Charter hereafter submitted to or approved by the electors become effective for any purpose. (q) Any tax or exempt charge adopted ofterlanuary 1, 2022, but prior to the effective date ot this act that was not adopted in compliance with the requirements of this section is void 12 months after.the effective date of this act unless the tax or exempt charge is reenacted in compliance with the requirements of this section.
(h)(1) The local government bears the burden of proving by clear and convincing evidence that a levy, charge or exaction is an exempt charge and not a tax. The local government bears the burden of proving by clear and convincing evidence that the amount of the exempt charge is reasonable and that the amount charged does not exceed the actual cost of providing the service or product to the payor. (2) The retention of revenue by, or the payment to, a non -governmental entity of a lever charge, or exaction of any kind imposed by a local law, shall not be a factor in determining whether the levy.charge r exaction is a tax or exempt charge.
3 The characterization of a ley, charge, or exaction of any kind imposed by a local law as being aid in exchange for a benefit, privilege, allowance, authorization, or asset shall not be factors in determining whether the levy, charge, or exaction is a tax or an exempt charge. (4) The use of revenue derived from the levy charge or exaction shall be a factor in determining whether the levy, charge, or exaction is a tax or exempt charge.

Section 7. Section 3 of Article XIII D of the California Constitution is amended, to read:

Sec. 3. Property Taxes, Assessments, Fees and Charges Limited (a) No tax, assessment, fee, of charge, orsurcharge, including a surcharge based on the value o property, shall be assessed by @Ry agene • upon any parcel of property or upon any person as an incident of property ownership except:
(1) The ad valorem property tax imposed PUFS„ant to described in Section 1(a)_oofArticle XIII and Section 1(a) of Article Xlll A, and described and enacted pursuant to the voter approval requirement in Section I(b) o
LArticle XII I A.
(2) Any special non -ad valorem tax receiving a two-thirds vote of qualified electors pursuant to Section 4 of Article XI11 A or after receivin a two-thirds vote of those authorized to vote in a community facilities district by the Legislature pursuant to statute as it existed on December 31 2021. (3) Assessments as provided by this article.
(4) Fees or charges for property related services as provided by this article. 7 (b) For purposes of this article, fees for the provision of electrical or gas service shall not be deemed charges or fees imposed as an incident of property ownership.

Section 8. Sections 1 and 14 of Article XIII are amended to read:

Q Allproceeds Lrom the taxation of ro ertshall be apportioned according to low to the districts within the counties.

Sec.14. All property taxed by state or local government shall be assessed in the county, city, and district in which it is situated. Notwithstanding any other provision of law, such state or local property taxes shall be apportioned accordina to law to the districts within the counties.

Section 9. General Provisions
A. This Act shall be liberally construed in order to effectuate its purposes.

From:

M
To:

Public Comments
Cc:

Nordomurat
Subject:

Council meeting 2/28/2023 item C-14
Date:

Tuesday, February 28, 2023 10:11:57 AM
To Council members.

Opposing Initiative 21-0042A1, The Taxpayer Protection and Government Accountability Act (CC) is actively suppressing the people's of California right to vote, kills democracy and gives government tyrannical power over the people.

Regards.

Maria

Vista City CouncilFebruary 28, 2023

Vista City Council
February 28, 2023