Municipal taxes are (almost) always municipal affairs
Overview The California Supreme Court has avoided bright-line rules when analyzing local ordinances under the Article XI, section 5 municipal affairs doctrine.[1] For example, the most recent state high court case on municipal affairs endorsed an interest-balancing approach to determine whether an activity is a matter of local or statewide concern.[2] But while the court disavows a categorical approach, one factor reliably predicts results in municipal affairs decisions: the court rules for the city in nearly every case that concerns local finance, especially taxes. Analysis For this article we reviewed every California Supreme Court municipal affairs case from 1896 to...