Jun 20 2013

CA Supreme Court Declines to Consider Alameda School Tax Case

State Supreme Court Denies Petition for Review of Court of Appeal Decision in Borikas et al. v. Alameda Unified School District

On Wednesday, June 12, the California Supreme Court denial of review was filed. This denial leaves in place the Court of Appeal’s decision, which reversed in part and affirmed in part the trial court ruling in favor of the Alameda Unified School District. That decision, which is now final, validated parts of the former Alameda School District parcel tax.  It also directed the trial court to declare invalid parts of the voter approved Measure H that taxed large commercial and industrial property at a different rate than smaller commercial properties. Although reversing the trial court decision that favored the school district, the Court of Appeal ordered, “Each party to bear its own costs on appeal.”

The case will now return to the original trial court to determine whether to order the School District to refund some or all or none of the tax revenues collected from Borikas et al. during the three years Measure H was in effect (2008-2011).  Alameda eliminated its flat tax before the case was heard.  It replaced Measure H with a square foot tax on all properties (Measure A), in March 2011.

Read about Court of Appeal decision.

Read about the current Alameda square foot parcel tax.

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