Legal Alerts Dec 21, 2020
Special Taxes by Voter Initiative Only Require Majority Voter Approval
For the Second Time This Year, California Appellate Court Upholds Voting Requirement
Lutfi Kharuf
Partner
lutfi.kharuf@bbklaw.com
Location(s)
San Diego
655 West Broadway,
15th Floor
San Diego, CA 92101
view Directions
Office (619) 525-1300
Fax (619) 233-6118
At a Glance
Lutfi works with clients on establishing and imposing fees, charges, assessments and taxes, forming assessment and special tax districts, and issuing debt.
He helps public agencies find solutions to complex constitutional issues relating to Proposition 13, Proposition 218, Proposition 26, rate setting and public finance transactions.
Lutfi has been recognized as a top “40 Under 40” leader by the San Diego Business Journal, SD Metro Magazine and the San Diego Daily Transcript.
Lutfi Kharuf is a partner in the Special Districts and Public Finance practice groups of Best Best & Krieger LLP. Lutfi works with public agencies on compliance with constitutional and statutory limitations on imposing fees, charges and taxes, including Proposition 218 and Proposition 26. In this capacity, Lutfi assists public agencies with adopting new and increased fees, charges, assessments and taxes, as well as forming community facilities districts and assessment districts. Lutfi is based in BB&K’s San Diego office and serves on the firm's Diversity, Equity & Inclusion Committee.
Prior to joining BB&K, Lutfi worked as bond, disclosure and issuer’s counsel to cities, special districts and other public agencies in California. Lutfi has experience advising clients on complex tax, securities and constitutional issues arising out of public finance transactions. Lutfi previously worked in the corporate and finance group of an international law firm in Frankfurt, Germany.
While earning his law degree from the University of Southern California Gould School of Law, Lutfi was a member of the Hale Moot Court Honors Program. After completing law school, Lutfi received his master’s of law degree in finance from the Institute for Law and Finance in Frankfurt, Germany.
Lutfi formerly served on the Leadership Council of the GO Campaign, an organization dedicated to empowering local heroes to improve the lives of children across the globe. Lutfi is currently a board member of the San Diego County Bar Foundation, the charitable arm of the San Diego County Bar Association, and also sits on the Legal Affairs Committee of the Association of California Water Agencies. Lutfi is a mud run enthusiast and enjoys the sounds of live music during a night out at the Hollywood Bowl.
Education
- Goethe-Universitat Frankfurt am Main, Institute for Law and Finance, LL.M., finance
- University of Southern California Gould School of Law, J.D.
- University of Southern California, B.A., international relations, with a minor in law and public policy, magna cum laude
Admissions
- California
Awards
- 40 Next Top Business Leaders Under 40, San Diego Business Journal, 2021
- San Diego Super Lawyers Rising Stars, Public Finance, 2021
- 40 Under 40, SD Metro Magazine, 2020
- Top 40 Under 40, San Diego Daily Transcript, 2019
Legal Alerts Aug 06, 2020
Local Utility Charges Cannot Be Challenged by Referendum
Calif. Supreme Court Decision in Wilde v. City of Dunsmuir
Legal Alerts Jul 14, 2020
Property Owners Must Participate in Public Hearing to Challenge BID Assessments
A “No” Vote is Not Enough, California Appellate Court Holds
Legal Alerts Jul 13, 2020
Special Taxes by Voter Initiative Not Restricted by Proposition 13 or Proposition 218
Court of Appeal Holds Only Simple Majority Needed to Impose Special Taxes by Initiative Power
Legal Alerts Jul 07, 2020
A Toll Increase for Toll Bridge is Not a Tax Increase
California Appellate Court Says Toll is a Fee to Use Government Property, Exempt from Tax Definition
Legal Alerts Apr 16, 2020
When is a Franchise Fee a Tax?
Franchise Fees Charged to Waste Hauler are Not a Tax if Reasonably Related to the Value of the Franchise
Legal Alerts Jun 06, 2019
Failure to Participate in Prop. 218 Hearing Does Not Bar Fee Challenge
Calif. Supreme Court Holds Such Hearings Do Not Adequately Address Challenges to Method for Calculating Fee
Legal Alerts Feb 19, 2019
Uniform Application of Parcel Tax Does Not Require Uniform Effect on Taxpayers
California Appellate Court Upholds Los Angeles County Parcel Tax
Legal Alerts Oct 04, 2018
Statutory Authority to Adopt Fees Negates Any Potential State Mandate Funding
California Appellate Court Finds There is No State Mandate When a Public Agency Has The Statutory Authority to Levy Fees
Legal Alerts Aug 27, 2018
Transfer of Electric Utility Revenues to City’s General Fund is not a Tax Under Proposition 26
Supreme Court Reverses Court of Appeal
Legal Alerts Aug 16, 2018
General Tax Measure with Related Advisory Measure on Same Ballot Does Not Turn It Into a Special Tax
Issue Related to Number of Votes Needed to Pass a General Versus Special Tax Under Proposition 218
Legal Alerts Jun 29, 2018
Ballot Initiative Withdrawn, Leaving Intact Local Authority to Impose Taxes, Fees and Charges
Last-Minute Deal to Withdraw Includes Moratorium on Certain New Taxes in California
Legal Alerts May 17, 2018
City’s Electric Utility Fund Transfer to General Fund Upheld by Court
California Appellate Court Interprets Term “Increase” and Statute of Limitations
Legal Alerts Aug 29, 2017
Taxes By Voter Initiative Not Restricted By Article XIII C of the California Constitution
California Supreme Court Holds That Article XIII C Does Not Restrict Initiative Power To Impose Taxes
Legal Alerts Jul 05, 2017
Surcharge on Utility Users Imposed Under a Franchise Agreement is Not a Tax
California Supreme Court Holds Surcharge for Franchise Rights Not Subject to Voter Approval if Reasonably Related to Value of Franchise
Legal Alerts Jun 19, 2017
No Mandatory Exhaustion of Administrative Remedies for Proposition 218 Challenge
California Court of Appeal Allows Challenge to Prop. 218 Without Public Protest
Legal Alerts Jun 16, 2017
Non-Property Owners in Cities and Counties May Now Sue for Wasteful Government Spending
California Supreme Court Decision Widens Potential Claimant Pool
Legal Alerts May 31, 2017
U.S. Supreme Court Declines to Review a Legal Challenge to Mello-Roos Special Taxes
Funding Mechanism for “Additional Services” for New Development Remains
Legal Alerts Apr 10, 2017
School Districts not Exempt from Paying Assessments to Fund Flood Control Services
California Appellate Court Finds Constitutional Mandate Supersedes Statutory Exemption
Legal Alerts Dec 14, 2016
Transient Occupancy (Hotel) Taxes May be Limited by Ruling
Online Booking Rates Addressed by California Supreme Court
Authored Articles & Publications Nov 08, 2016
New Laws of 2017 Series Part I: Parcel Taxes and Property Related Fees
CSDA Series Kicks Off With Analysis by BB&K Attorney Lutfi Kharuf
Legal Alerts Oct 24, 2016
Financing Increased Demand On Pre-Existing Services Constitutes “Additional Services”
California Court Decision Rules on Mello-Roos Community Facilities Act of 1982
- “Ruling is Causing Uncertainty Over Local Special Taxes,” Daily Journal, Feb. 25, 2019
- “Ruling Leaves Local Public Agencies Open to Legal Actions Asserting Wasteful Government Spending by Non Property Owners,” BBKnowledge, July 20, 2017
- “Federal Securities Laws of Municipal Bonds Deskbook,” 6th Edition, contributor, National Association of Bond Lawyers, 2014
