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California Proposition 5, Court of Tax Appeals Amendment (1946)
| California Proposition 5 | |
|---|---|
 | |
| Election date November 5, 1946 | |
| Topic State judiciary | |
Status Defeated | |
| Type Constitutional amendment | Origin State legislature |
California Proposition 5 was on the ballot as a legislatively referred constitutional amendment in California on November 5, 1946. It was defeated.
A “yes” vote supported creating the Court of Tax Appeals to review appeals from the superior court regarding the legality, imposition, or collection of taxes and assessments and allowing decisions by the Court of Tax Appeals to be reviewed by the Supreme Court. |
A “no” vote opposed creating the Court of Tax Appeals to review appeals from the superior court regarding the legality, imposition, or collection of taxes and assessments and allowing decisions by the Court of Tax Appeals to be reviewed by the Supreme Court. |
Election results
|
California Proposition 5 |
||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
| Yes | 586,412 | 28.68% | ||
|
|
1,458,568 | 71.32% | ||
Text of measure
Ballot title
The ballot title for Proposition 5 was as follows:
| “ | Creation of Court for Tax Appeals | ” |
Ballot summary
The ballot summary for this measure was:
| “ | ASSEMBLY CONSTITUTIONAL AMENDMENT NO. 39. Adds Sections 4d and 4e to, and amends Section 1 of, Article VI of the Constitution. Creates Court of Tax Appeals consisting of three judges selected in the same manner as Justices of the Supreme Court. Gives court jurisdiction over appeals from the superior court in all cases involving the legality, imposition or collection of taxes and assessments. Decisions of court to be subject to review by the Supreme Court. Authorizes Legislature to provide for review by this new court of State administrative agencies' determinations ill tax matters. | ” |
Full Text
The full text of this measure is available here.
Path to the ballot
- See also: Amending the California Constitution
A two-thirds vote was needed in each chamber of the California State Legislature to refer the constitutional amendment to the ballot for voter consideration.
See also
External links
Footnotes
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State of California Sacramento (capital) |
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