Justia Election Law Opinion Summaries

Nichols is a resident, property owner, and taxpayer in the City of Rehoboth Beach, Delaware. Rehoboth Beach held a special election, open to residents of more than six months, for approval of a $52.5 million bond issue to finance an ocean outfall project. The resolution passed. Nichols voted in the election. She then filed suit challenging the election and the resultant issuance of bonds. The district court, reasoning that Nichols was not contesting the expenditure of tax funds, but the legality of the Special Election; found that Nichols, having voted, lacked standing; and dismissed. The Third Circuit affirmed, stating that because Nichols failed to show an illegal use of municipal taxpayer funds, she cannot establish standing on municipal taxpayer grounds. The court rejected her claims of municipal taxpayer standing on the basis of two expenditures by Rehoboth Beach: the funds required to hold the special election and the funds used to purchase an advertisement in a local newspaper. View "Nichols v. City of Rehoboth Beach" on Justia Law

In November 2009, County of Alameda voters approved Measures I and J levying special parcel taxes by the Albany Unified School District. Plaintiff-appellant Golden Gate Hill Development Company, Inc. was the owner of a parcel of real property in the City of Albany subject to the tax. In February 2014, appellant filed suit against the County and District seeking a refund of taxes paid under the Measures. Golden Gage Hill alleged the tax rates in the Measures were improper because different rates are imposed on residential and nonresidential properties, as well as nonresidential properties of different sizes. The complaint referenced a recent decision in this district, “Borikas v. Alameda Unified School Dist.” (214 Cal.App.4th 135 (2013)), which declared invalid a different parcel tax with similar rate classifications. Respondents moved to dismiss, contending the complaint failed to state a claim because, under Code of Civil Procedure section 860, et seq. (“the validation statutes”), appellant was required to present its claims in a “reverse validation action” within 60 days of passage of the Measures. The trial court sustained the demurrer without leave to amend. Because appellant has not shown there was a basis for its refund claim independent of the alleged invalidity of the Measures, the Court of Appeal affirmed. View "Golden Gate Hill Development Co. v. County of Alameda" on Justia Law

In 2014, the City of Draper passed and adopted a Resolution that levied a tax on property located within the Traverse Ridge Special Service District. Petitioners, five residents, collected certified voter signatures and asked the City to refer the Resolution to voters of the District. The City rejected the referendum petition, asserting that the tax levy was a nonreferable administrative action. Petitioners filed a petition for writ of extraordinary relief. The Supreme Court granted the relief sought, holding (1) the Resolution was properly referable to the voters because it was legislative in nature; and (2) the City’s constitutional challenge to the subjurisdictional referendum statute failed. View "Mawhinney v. Draper City" on Justia Law

Beavers was a Chicago alderman from 1983-2006, when he began serving as a Cook County Commissioner. He was the chairman of each of his three campaign committees and the only authorized signor for each committee’s bank account. Beavers’ federal tax returns underreported his 2005 income, misstated expenditures in semi-annual disclosure reports (D-2s), did not disclose use of campaign funds to increase his pension annuity, misrepresented loans between the committees and Beavers, did not report monthly stipends that Beavers took as a Commissioner, and did not disclose that Beavers wrote himself checks totaling $226,300 from committee accounts to finance gambling trips, without documenting the purpose of the expenditures or any repayment. After federal agents approached Beavers in connection with a grand jury investigation, Beavers filed amended tax returns and attempted to repay the committees. Beavers was convicted of three counts of violating 26 U.S.C. 7206(1), which prohibits willfully making a material false statement on a tax return, and with one count of violating 26 U.S.C. 7212(a), which prohibits corruptly obstructing the IRS in its administration of the tax laws. Beavers was sentenced to six months’ imprisonment and was ordered to pay about $31,000 in restitution and a $10,000 fine. The Seventh Circuit affirmed. View "United States v. Beavers" on Justia Law

North Dakota Initiated Constitutional Measure 2, which would have abolished property taxes, was disapproved by the voters in the June 2012 primary election. Empower the Taxpayer ("Empower"), Charlene Nelson, and Robert Hale supported Measure 2. Before the election, Empower, Nelson, and Hale brought this action against numerous state and local government officials and other entities alleging violations of the Corrupt Practices Act, and sought injunctive relief, including prohibiting the defendants from "advocating any position on Measure 2" and declaring the defendants "no longer eligible to run for public office." The County Defendants sought sanctions against the plaintiffs and their attorney under N.D.R.Civ.P. 11, alleging the action against them was frivolous and that it had been brought for an improper purpose. The action was ultimately dismissed by the district court, and the Supreme Court affirmed on appeal. After the action was dismissed, the district court considered the County Defendants' motion for sanctions, concluding a competent attorney could not in good faith have believed that a cause of action existed against the County Defendants. The court therefore ordered reasonable attorney fees and costs for defending against the action and that the plaintiffs prepare a written retraction of their allegations of corruption and impropriety to be published in the major newspapers of the state. Upon review of the sanctions issue, the Supreme Court concluded the district court's orders did not provide an adequate explanation of the evidentiary and legal basis for its decision; the Court was unable to adequately understand the basis for the court's decision to review on appeal. Therefore, the case was reversed and remanded to the district court to clarify its opinion. View "Empower the Taxpayer v. Fong" on Justia Law

Petitioners the State and the South Carolina Department of Revenue (DOR) requested the Supreme Court declare a proposed tax referendum invalid under the Capital Project Sales Tax Act, sections 4-10-300 to -380 of the South Carolina Code, and enjoin Respondents the County of Florence, Florence County Council, and Florence County Registration and Elections Commission from placing the proposed referendum on the ballot for county elections. The Court found Respondents' actions valid pursuant to the Act, and denied Petitioners' request for an injunction. Accordingly, the tax referendum was permitted to go forward.View "South Carolina v. County of Florence" on Justia Law

This was an expedited election case in which Relators, taxpayers and committee members representing the petitioners supporting the issue, requested a writ of mandamus to compel Respondent, the county board of elections, to submit a levy-decrease question to the electorate at the November 6, 2012 general election. The Supreme Court denied the writ, holding that the board of elections neither abused its discretion nor clearly disregarded Ohio Rev. Code 5705.261 and 5705.192 by removing Relators' levy-decrease initiative from the November 6 ballot where the voter-approved levy did not increase the rate of the preexisting voter-approved levies. View "State ex rel. Taxpayers for Westerville Sch. v. Bd. of Elections" on Justia Law

Collins served as a city councilman and vice-mayor of East St. Louis. In 2002 he moved to the suburbs, but continued to use his previous address to vote East St. Louis and to establish residency for election to as precinct committeeman for the Democratic Party. Federal agents checked tax filings to verify his residency and discovered that Collins had not filed federal or state income tax returns for almost two decades. Convicted of multiple counts of tax evasion, willful failure to file tax returns, and voter fraud, he was given a within-guidelines sentence of 50 months. The Seventh Circuit affirmed. The district court used pattern jury instructions for tax evasion, which properly define the required element of willfulness and need no clarification to distinguish tax evasion from negligent failure to file. It is not “remotely plausible” to attribute tax delinquency of almost two decades to negligence. The court properly stated Illinois law regarding requirements for establishing voting residency. The evidence was “easily sufficient” to support the verdict. Collins did not file tax returns, and to hide his income, commingled personal and business accounts, used a false Employer Identification Number, and misappropriated the Social Security Number of his deceased business partner. View "United States v. Collins" on Justia Law

Appellants challenged the amendments to the state earnings tax statutes, Mo. Rev. Stat. 92.105 through 92.125, raising several arguments. The trial court dismissed Appellants' second amended petition with prejudice. The Supreme Court affirmed, holding (1) the amendments did not violate Mo. Const. art. III, 51, as the initiative was not used for a de facto appropriation of money to pay the election costs to continue the earnings tax; (2) the requirement to hold recurring elections without providing state funds did not constitute an unfunded mandate in violation of the Hancock Amendment; and (3) Appellants did not state a claim for violation of an amendment to the city charter of Kansas City because the initiative process did not amend Kansas City's charter, and therefore, the constitutional requirements of Mo. Const. art. VI, 20 regarding amendments to a city's charter were not applicable. View "Dujakovich v. Carnahan" on Justia Law

The issue before the Supreme Court in this case concerned the validity of two 2005 Kenai Peninsula Borough (Borough) ordinances: one enacted by the Borough Assembly and the second enacted by voter initiative. The Borough Assembly enacted an ordinance in June 2005 that increased the sales tax rate from two percent to three percent. In an October 2005 election, Borough voters passed an initiative that required prior voter approval for all Borough capital projects with a total cost of more than one million dollars. The Alliance for Concerned Taxpayers (ACT) challenged the sales tax increase and sought to enforce the capital projects voter approval requirement. The superior court granted summary judgment to the Borough on both matters: on the sales tax issue, reasoning that a 1964 voter action allowed the increase and the 2006 referendum defeat ratified it; and on the capital projects voter approval issue, reasoning that Proposition 4 was an unconstitutional use of the initiative power to appropriate a public asset. ACT appealed. Upon review, the Supreme Court affirmed the superior court's grant of summary judgment on the sales tax issue and the capital project voter approval issue, concluding the 1964 voter authorization of a three-percent sales tax preserved the Borough's right to raise the rate to three percent, and that the 2006 defeat of the referendum to repeal the rate increase constituted a ratification of the increase. On the voter approval issue, the Court concluded that allowing voters to veto any capital improvement projects of over $1 million had the effect of diluting the Borough Assembly's exclusive control over the budget and was therefore an impermissible appropriation. View "Alliance of Concerned Taxpayers, Inc. v. Kenai Peninsula Borough" on Justia Law