Recent California State Board of Equalization legal opinion letter could create confusion regarding the proposition 13 change in ownership rules for legal entities *

USA - November 5 2012
On September 5, 2012, the California State Board of Equalization’s (“Board”) legal staff (“Staff”) issued a legal opinion letter (“Letter”) in which the Staff reversed a Proposition 13 (“Prop 13”) property tax change in ownership rule for transfers of interests in legal entities that the Board had adopted and followed for more than 25 years.

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California's property tax exclusion for solar energy power plants: waiting to sell until New Year's Day might produce a huge hangover *

USA - January 17 2012
The California Constitution generally requires that all privately held real property in the state must be taxed.

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Update on San Francisco’s proposed new business tax scheme *

USA - June 15 2010
In our Client Alert, dated April 28, 2010, we described two proposals to change the payroll expense tax system in the City and County of San Francisco.

Co-authors: Kirsten Wolff, Thomas H. Steele.

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Proposed new San Francisco business tax scheme *

USA - April 28 2010
The City and County of San Francisco, like many jurisdictions throughout California and the US, is facing a huge budget shortfall.

Co-authors: Kirsten Wolff, Thomas H. Steele.

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New property tax legislation *

USA - November 4 2009
California Governor Schwarzenegger recently signed Senate Bill No. 816, which could result in the imposition of significant penalties on unwary taxpayers for failing to report changes in control or ownership of legal entities owning real property in California.

Co-authors: Kirsten Wolff.

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