California, United States of America
The following excerpt is from Bldg. Indus. Ass'n of the Bay Area v. City of San Ramon, 208 Cal.Rptr.3d 320, 4 Cal.App.5th 62 (Cal. App. 2016):
Courts have analyzed Proposition 218's distinction between special and general taxes and concluded that, [t]he essence of a special tax is that its proceeds are earmarked or dedicated in some manner to a specific project or projects. (Neecke v. City of Mill Valley (1995) 39 Cal.App.4th 946, 956 [46 Cal.Rptr.2d 266] [.] ) (Bay Area Cellular , supra , 162 Cal.App.4th at p. 696, 75 Cal.Rptr.3d 839.)
[208 Cal.Rptr.3d 339]
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