Municipal taxation is now interesting
Overview Last week the California Supreme Court decided City and County of San Francisco v. UC Regents (S242835 docket and opinion), and in unanimously ruling for the city the court reshaped the local finance landscape and employed a clear new vision for resolving state–local conflicts. The case involved a mundane matter of whether a city can tax private users of parking lots owned by state universities. The universities argued that, as sovereign state entities, their real property operations could not be taxed by local governments.[1] The city argued that the core municipal taxation power was paramount here, and taxing private...