Howard Jarvis Taxpayers Association v. County of Yuba (C090473)
This case addresses how to determine whether a tax measure is a general tax (requiring a majority vote) or a special tax (requiring a 2/3 vote). CSAC’s amicus brief, drafted by Benjamin Fay and Carolyn Liu at Jarvis, Fay and Gibson in Oakland, sets out the relevant statutes and applicable case law on this issue, and argues that a tax is not a “special tax” merely because it identifies funding priorities.