SR 03-22-2022 13A 13.A
March 22, 2022
Council Meeting: March 22, 2022 Santa Monica, California
1 of 1
CITY CLERK’S OFFICE - MEMORANDUM
To: Mayor and City Council
From: Denise Anderson Warren, City Clerk, Records & Elections Services
Department
Date: March 22, 2022
13.A Request of Mayor Himmelrich, Mayor Pro Tem McCowan and
Councilmember de la Torre that the City Council oppose the “Taxpayer
Protection and Government Accountability Act,” a proposed ballot initiative
co-sponsored by the California Business Roundtable. The measure would
make it harder for governments and municipalities to administer local taxes
and fees and limit the ability to bring forward citizen initiatives. Should the
initiative garner enough signatures to be placed on the November 2022
ballot, a letter of opposition from the City would be sent to the California
Attorney General registering the Council’s Official opposition.
13.A
Packet Pg. 1272
BELL, McANDREWS & HILTACHK, LLP
Anabel Renteria
Initiative Coordinator
ATTORNEYS AND COUNSEL-ORS AT I.AW
455 C APITO L MALL, S UITE 600
SACRAMENTO, CALIFOE=INIA 95014
(916) 44;a-7757
FAX [916) 44-;a-77 59
www.bmhlaw.com
January 4, 2022
2 1 -0 0 4 2
RECEI VED
JAN O 4 2022
Office of the Attorney General
State of California
INITIATIVE COORDINATOR
ATTORNEY GENERAL'S OFFICE
PO Box 994255
Sacramento, CA 94244-25550
Re: Initiative 21-0042 -Amendment Number One
Dear Initiative Coordinator:
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
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Packet Pg. 1273 Attachment: 21-0042A1 (Taxes) (5022 : Oppose Taxpayer Protection state ballot measure)
2 1 -0 0 4 2 Arndt. # /
The Taxpayer Protection and Government Accountability Act
[Deleted codified text is denoted in strikeout. 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-
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Packet Pg. 1274 Attachment: 21-0042A1 (Taxes) (5022 : Oppose Taxpayer Protection state ballot measure)
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.
illlJ1l ~ Any change in state statute Jaw 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 maiority 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 of time that the tax will be imposed and an estimate of the annual amount expected
to be derived from the tax.
(BJ A specific 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 separate,
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 Legislature and submitted to the electorate and approved by a maiority 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 II, include:
{A) The type and amount or rate of the tax;
(BJ The duration of the tax: and
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Packet Pg. 1275 Attachment: 21-0042A1 (Taxes) (5022 : Oppose Taxpayer Protection state ballot measure)
(CJ The use of the revenue derived from the tax.
(c} Any change in state law which results in any taxpayer paying a new or higher exempt charge must be
imposed by an act passed by each of the two houses of the Legislature. Each act shall specify the type of
exempt charge as provided in subdivision (e ), and the amount or rate of the exempt charge to be imposed.
Ml._fbt As used in this section and in Section 9 of Article II, "tax" means every aA1f levy, charge, or exaction
of any kind imposed by the State state law that is not an exempt charge. e1<eept the follo•Ning:
(e) As used in this section. "exempt charge" means only the following:
(1) a el:iarge imposes fer a s1=1eeifie eenefit eonferreEl or pri'+'ilege granteEl aireetly to tl:ie 13ayor tl:iat is not
1=1ro>viaeEl to tl:iose not et:iargeEI, anEI whiel:i aoes not e1<ceeEl tl:ie reasonal3Ie costs to tl:ie State of eonferring
the benefit or granting the pri¥ilege to the 1=1a¥OF.
ill {-2+ A reasonable charge irnposeEl 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 rnasonable actual costs
to the State of providing the service or product to the payor.
f.11 ~ A charge in,poseEl 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 iR'l13oseEl 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 XI.
(5} A fine, or penalty, or other monetary el:large including any applicable interest for nonpayment thereot
imposed by the judicial branch of government or the State, as a result of a state administrative
enforcement agency pursuant to adiudicatorv 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.
flL~Any tax or exempt charge adopted after January 1, 2022 ~, 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 B'l the begislatuFe anel signea into
law ey tl:ie <iio¥ernoF in compliance with the requirements of this section.
[gl[.JlJG:} The State bears the burden of proving by a preponEleranee oftl:le 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 of providing the service or product to the payor. ,tR-a-t
tl:ie amouRt is RO n,ore tl:ian neeessary to cover the reasonable costs of the go•.•emn,ental actii,•i:t>,• ane
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Packet Pg. 1276 Attachment: 21-0042A1 (Taxes) (5022 : Oppose Taxpayer Protection state ballot measure)
that the manner in •Nhiel.:i these cests are allecated ts a pa·1er bear a fair er reasenable relatienshi13 ts the
13a·1or's b1:1relens on, or benefits reeei11eel from, the go•.ieFRmental actit.iit'(
(2) The retention ofrevenue by, or the payment to. a non-governmental entity ofa levv. 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 from 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:
(1) "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 payor, and {ii) where the amount
charged is not used by the government for any purpose other than reimbursing that cost. In computing
"actual cost" the maximum amount that may be 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.
(2) "Extend" includes, but is not limited to, doing any of the following with respect to a tax or exempt
charge: lengthening its duration. delaying or eliminating its expiration, expanding its application to a new
territory or class ofpayor, or expanding the base 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 Jetter, 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 5. 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 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 payor. and {ii) where the amount
charged is not used by the government for any purpose other than reimbursing that cost. In computing
"actual cost" the maximum amount that may be 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 payor, or expanding the base to which its rate is
applied.
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Packet Pg. 1277 Attachment: 21-0042A1 (Taxes) (5022 : Oppose Taxpayer Protection state ballot measure)
.lfl..W 11General tax" means any tax imposed for general governmental purposes.
(d} "Impose" means adopt, enact, reenact, create, establish, collect, increase, or extend.
{clJb} "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 fl or
the initiative power provided by a charter or statute.
(f) "Local law" includes. but is 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.
{gl_{t} "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.
f11L{d} "Special tax" means any tax imposed for specific purposes, including a tax imposed for specific
purposes, which is placed into a general fund.
111 i@} As used in this article, and in Section 9 of Article II, "tax" means every aRV-levy, charge, or exaction
of any kind, imposed by a local go,;ernmeRt law that is not an exempt charge., exeept tl=le fellowiRg:
(i) As used in this section, "exempt charge" means only the following:
(1) A cl=large imposeel fer a speeifie beAefit eoAferreel or pri,;ilege graAteel eliFeetl')' to tl=le pa1,ior tl=lat is Rot
pre1,•ieleel to these Rot ehargea, aA£l which £lees Rot exeeeel tl=le reaseAable costs to tl=le loeal gm,·ernFAeAt
of conferriAg the beAefit or graAting tl:1e pri¥ilege.
ill R} A reasonable charge imposes 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 reasoAable actual
costs to the local government of providing the service or product.
fl1 WA charge im13ose£l 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.
W {4t A reasonable charge imposeel for entrance to or use of local government property, or the purchase,
rental, or lease of local government property.
Ml. fSt A fine, or penalty, or other FAOA@tar,· eharge including any applicable interest for nonpayment
thereat imposed by the judicial branch of government or a local government administrative enforcement
agency pursuant to adiudicatorv due process, as a res1,1lt of to punish a violation of law.
ill -f6t A charge imposed as a condition of property development. No levv, charge, or exaction regulating
or related to vehicle miles traveled may be imposed as a condition of property development or occupancy.
f.i1 f7t An AssessFAeRts a Rel property relate el fees assessment. fee. or charge imJ;1oseel iA aeeoraanee witl=l
the pro¥isio A5 of subject to Article XI 11 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.
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Packet Pg. 1278 Attachment: 21-0042A1 (Taxes) (5022 : Oppose Taxpayer Protection state ballot measure)
(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 local government bears the b1:1rden of proving by a preponderance of the e .. ·ielence that a lew, charge,
or other exaction is not a ta1<, that the amo1:1nt is no more than necessaPJ' to cover the reasonable costs of
the go•,ernfflental acti•.«ity anel that tJ:ie manner in which those costs are allocateel to a pa•ror bear a fair or
reasonable relationship to the pa•ror's blslrdens on, or bene:fits receiveel from, the go1a1ernmental acfa•ity.
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 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 Jaw go,.·ernment 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) An•r general tax imposed, el<tended, or increaseel, •.-.iitho1:1t •.·oter approval, lay any local go,.·ernment on
or after Janlslary 1, 1995, ana prior ta the effecti,.·e date of this article, shall contin1:1e to be imposed only
if appro,.·ea b1• a majority vote of the voters voting in an election OR the issye of the in:iposition, whicl::i
election sl::iall be l::ield witl::iin t•Ne 1•ears ef the effectii.ie date of this article and in com13liance with
slslbdi\·isien (b}. {El) No local law government. whether proposed by the governing body or by an elector.
may impose, eMteRd, er increase 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. If 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 purpose.
(e) Only the governing body of a local government. other than an elector pursuant to Article II or the
initiative power provided by a charter or statute. shall have the authority to impose any exempt charge.
The governing body shall impose an exempt charge by an ordinance specifying the type of exempt charge
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Packet Pg. 1279 Attachment: 21-0042A1 (Taxes) (5022 : Oppose Taxpayer Protection state ballot measure)
as provided in Section l(i) and the amount or rate of the exempt charge to be imposed. and passed by the
governing body. This subdivision shall not apply to charges specified in paragraph (7) of subdivision (i) of
Section 1.
ff) 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 after January 1, 2022, 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 in compliance with the requirements of this
section.
{h)(1) The focal 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, or
exaction is a tax or exempt charge.
(3) The characterization of a levy. charge. or exaction of any kind imposed by a local law as being paid 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, 6f charge, or surcharge, including a surcharge based on the value ofpropertv,
shall be assessed 13y a Ry ageRC'f upon any parcel of property or upon any person as an incident of property
ownership except:
(1) The ad valorem property tax impeseEI p1::1rsYaRt te described in Section 1(a) of Article XIII and Section
1/a) of Article XIII A, and described and enacted pursuant to the voter approval requirement in Section 1/b)
Q[Article XII I A.
(2) Any special non-ad valorem tax receiving a two-thirds vote of qualified electors pursuant to Section 4
of Article XIII A, or after receiving 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.
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Packet Pg. 1280 Attachment: 21-0042A1 (Taxes) (5022 : Oppose Taxpayer Protection state ballot measure)
(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.
(c) All proceeds from the taxation of property shall be apportioned according to law 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/aw, 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 ofthe 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
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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 6 of Part 2 of Division 3 ofTitle 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.
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Packet Pg. 1282 Attachment: 21-0042A1 (Taxes) (5022 : Oppose Taxpayer Protection state ballot measure)