Service Charges and Property Taxes

Abbott & Kindermann’s Annual Land Use, Real Estate, and Environmental Law Update

Reserve your seat for one of three seminars taking place in 2011.

In January and February 2011 Abbott & Kindermann, LLP will present its annual complimentary educational program for clients and colleagues interested in current land use, environmental, and real estate issues affecting commercial and residential development, real estate acquisition, easements, leasing and property acquisition, and mining.
Continue Reading REMINDER! Save the Date!

Court affirms range of city impact fees based upon a general description of facilities; puts out the flame for fire impact fees applied to a largely developed portion of the City for improvements previously paid for by the City.
Continue Reading Court Affirms Range of City Impact Fees Based Upon a General Description of Facilities; Puts Out the Flame for Fire Impact Fees

By Cori Badgley

Under Proposition 218 (Cal. Const. art. XIII D), special assessments shall not “exceed the reasonable cost of the proportional special benefit conferred on a parcel.” The courts have divided this into two general inquiries: 1) is a special benefit conferred by the improvement to be built through the assessment?; and 2) is the assessment proportional? In Town of Tiburon v. Bonander (2009) ____ Cal.App.4th ____, the court answered yes to the first question, but found that the division of costs was not proportional under Proposition 218.
Continue Reading Prop. 218 Proportionality Rule Relates to Special Benefits, Not Construction Costs

Abbott & Kindermann’s Annual Land Use, Real Estate, and Environmental Law Update

Reserve your seat for one of three seminars taking place in 2010!

In January and February 2010 Abbott & Kindermann, LLP will present its annual complimentary educational program for clients and colleagues interested in current land use, environmental, and real estate issues affecting commercial and residential development, real estate acquisition, easements, leasing and property acquisition, and mining. In addition, the following hot topics for 2010 will be discussed:

Global Warming: CEQA Guidelines, Mandatory Reporting
Water Supply Legislation
CEQA Litigation: Alternative Analysis & Exhaustion of Administrative Remedies
Subdivision Map Extension
Interpreting Development Agreements
Endangered Species Act
Abbott & Kindermann, LLP will be presenting its annual program at three California locations: Sacramento, Modesto and Redding. Details for the seminars are below. We hope you can join us and look forward to seeing you there.

Modesto Conference

Date: Thursday, January 21, 2010
Location: Double Tree Hotel Modesto, 1150 Ninth Street
Registration: 12:30 p.m. – 1:00 p.m.
Program: 1:00 p.m. – 4:00 p.m.
Redding Conference

Date: Thursday, January 28, 2010
Location: Hilton Garden Inn Redding , 5050 Bechelli Lane
Registration: 12:30 p.m. – 1:00 p.m.
Program: 1:00 p.m. – 4:00 p.m.
Sacramento Conference

Date: Friday, February 12, 2010
Location: Sacramento Hilton Arden West, 2200 Harvard Street
Registration: 8:30 a.m. – 9:00 a.m. with continental breakfast
Program: 9:00 a.m. – 12:00 noon
There is no charge for the programs and MCLE and AICP CM credits are available.

An RSVP will be required as space is limited. To reserve a spot, call our office at (916) 456-9595. When calling, please specify which conference you will be attending.
Continue Reading Reminder! Save the Date

By Cori Badgley

There are many different types of fees, taxes and assessments that a local agency may impose. For each type, there are specific procedures and requirements, and if the agency does not use the correct procedure and meet the correct requirements, a court may invalidate the fee. In California Building Industry Association v. San Joaquin Valley Air Pollution Control District (2009) 178 Cal.App.4th 120, the agency got it right, and the court held that the agency’s indirect source review fees were valid regulatory fees.
Continue Reading It’s the Type of Fee that Makes All the Difference: Regulatory Fee Upheld by Court of Appeal

By William W. Abbott

Well, Mark Twain got that right. Beginning with the voter approval in 1978 of Proposition 13, California voters and public agencies have been at odds with each other over local government revenue strategies. The dilemma for local government being of course, that residents demand high level of services but expect someone else to pay for it. Walking the fine line between service delivery and voter enacted limitations on revenue streams, local agencies continuously explore and implement new strategies to capture new revenue streams, and over time, the trend has been to link charges to services provided. In the most recent levy case, the City of San Diego attempted to forge new territory by charging a processing fee for the purpose of offsetting costs associated with sending tax bills. In other words, a processing fee imposed on top of, and for the purpose of, collecting a general tax collected from property owners.
Continue Reading “What is the Difference between a Taxidermist and a Tax Collector? The Taxidermist Takes Only Your Skin.”