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.
Popular Vote Results
Y: 586412; A: 28.7; N: 1458568; B: 71.3
Assembly Constitutional Amendment
Harrison W. Call, Assemblyman, 27th Dist.; Lester A. McMillan, Assemblyman, 61st Dist.
Thomas H. Werdel, Assemblyman, 39th Dist.
CREATION OF COURT FOR TAX APPEALS California Proposition 5 (1946).