California, United States of America
The following excerpt is from Templo v. State, 234 Cal.Rptr.3d 406, 24 Cal.App.5th 730 (Cal. App. 2018):
As noted, Proposition 26 shifted to the state or local government the burden of demonstrating that any charge, levy, or assessment is not a tax. ( Schmeer v. County of Los Angeles , supra , 213 Cal.App.4th at p. 1322, 153 Cal.Rptr.3d 352.) This shift in the burden of proof "was largely a response to
[234 Cal.Rptr.3d 412]
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