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30 Va. Tax Rev. 761 (2010-2011)
In Pursuit of Equity in Property Tax Allocation: Discussing the Flawed Implementation of Proposition 13

handle is hein.journals/vrgtr30 and id is 769 raw text is: IN PURSUIT OF EQUITY IN PROPERTY TAX ALLOCATION: DISCUSSING THE FLAWED IMPLEMENTATION OF PROPOSITION 13 Michael Gervais and Dontae Rayford TABLE OF CONTENTS INTRODUCTION ............................................... 762 I. THE ENACTMENT OF PROPOSITION 13......... ................. 764 A. Inflation. .............................. ......765 B. The Petris-Knox Reforms. .................. ......766 C. The Serrano Decisions .......................... 767 D. Failed Reform Efforts. .......................... 769 II. THE IMPLEMENTATION OF PROPOSITION 13............................ 770 A. SB 154 ...................................... 771 B. AB 8 ....................................... 772 III. THE CONSEQUENCES OF SB 154 AND AB 8 .............................. 775 A. The Loss of Local Control ... ....................775 B. A Turn to Exoticism and the Fiscalization of Land Use.......................................777 IV. PROPOSALS FOR REFORM ........................ .....780 A. Regional Property Tax Allocation Boards ...... ......780 1. Jurisdiction ........................ .....782 2. Composition ............................ 783 3. Voting....................................... 784 Michael Gervais, J.D. Candidate 2011, Yale Law School. Dontae Rayford, Digital Payments Professional. The authors thank Professor Heather Gerken, Joshua Geltzer, Consuelo Hernandez, and Professor Michael Wadle for their invaluable conments, insight, and support. 761