In early November, California voters approved Proposition 26. It classifies a local government's levy, charge or exaction of any kind (with a few limited exceptions) as a tax that requires a vote of two-thirds of the local electorate to impose. Proposition 26 categorizes both a charge and an exaction under the umbrella of a tax, but does not provide a corresponding exception for "an exaction imposed as a condition of property develo...
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