August 11, 2022
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Tag: State Board of Equalization

Successor Agencies in California Legislation

April 3, 2022   8:40 amApril 3, 2022   8:56 am
On occasion, the Legislature closes down an executive branch entity and creates a successor entity. This necessitates several steps, beginning with dissolution of the existing entity. That is followed by the creation of the new entity which succeeds to the...
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Duties of Secretary of State for Voting Results

January 28, 2022   6:24 amJanuary 28, 2022   6:31 am
The California Elections Code specifies certain duties for the Secretary of State related to the canvass of votes in this state. These provisions are contained in Division 15, Chapter 7. Section 15500 requires the Secretary of State, commencing with the...
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Statements of Economic Interest by California Public Officials

January 20, 2022   6:55 amJanuary 20, 2022   7:10 am
California Government Code Title 9, Chapter 7, Article 5 requires statements of economic interests (SEI) to be filed as part of the conflict of interest laws. Section 87500 requires SEI to be filed as follows: Statewide elected officers—one original with...
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Executive Branch Officials and the ‘Revolving Door’ Limitation

January 3, 2022   12:27 pmJanuary 3, 2022   12:33 pm
Similar to the “revolving door” limitation on state legislators found in Article IV, Section 5(e) of the California Constitution, executive branch officials of state government are also subject to this limitation when these officials leave government service. It is often...
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Filling a Constitutional Office Vacancy in California

December 27, 2021   1:10 pmDecember 27, 2021   1:19 pm
California’s Constitution, in Article V, Section 5, provides for filling a vacancy in a constitutional office. There are nine constitutional offices in California: Governor, Lieutenant Governor, Attorney General, Board of Equalization Members, Controller, Insurance Commissioner, Secretary of State, Superintendent of...
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Drafting Tax Statutes in California

October 21, 2021   6:48 amOctober 21, 2021   6:58 am
Like other particular areas of the law, drafting tax statutes can be a difficult task for any bill drafter. There are several issues that need to be addressed and that bill drafters should understand before undertaking the drafting of tax...
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Gov. Newsom Backs Prop. 15 ‘Split Roll’ Property Tax Increase on Business

September 12, 2020   8:01 am
On Friday, Governor Gavin Newsom threw his support behind Proposition 15, which would change how both commercial and industrial properties are taxed, leading to immediate outcry from businesses, industry leaders, and tax groups across the state. Prop 15 would amend...
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