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Tax

4th District Court of Appeal, Division Three
Uncategorized

Waterford Property Co. v. County of Orange — Declaratory Relief Claim Against Tax Assessor Arises from Protected Speech Under Anti-SLAPP Statute

Fourth District holds that a property company’s declaratory relief claim challenging tax assessments arose from the county assessor’s protected speech and petitioning under the anti-SLAPP statute, reversing the trial court’s denial of the county’s motion to strike.

2nd District Court of Appeal, Division Six
Uncategorized

Disney Platform Distribution v. City of Santa Barbara — Streaming Services Are Subject to Santa Barbara’s Video Users’ Tax

Second District (on rehearing) holds Santa Barbara’s modernized video users’ tax applies to internet video streaming services like Hulu, Disney+, and ESPN+, and rejects challenges under the federal Internet Tax Freedom Act, the First Amendment, and California Constitution Article XIII C.

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