California’s famous – or infamous – Proposition 13, passed by voters 44 years ago, sought to impose limits on state and local taxes. The initiative, and several followup measures, imposed a direct cap on property taxes, created voting thresholds that made it more difficult to enact other taxes, and curbed the use of tax-like fees. Although voters have rejected direct assaults on Proposition 13, politicians and pro-tax interest groups such as public employee unions have fought legal and political skirmishes with the anti-tax movement over what kinds of revenue-increasing instruments can be used to skirt constitutional restraints. One potential clash this year is Gov. Gavin Newsom’s proposed f
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