In the Stamper v. Scottsdale case, Arizona's Court of Appeals recently held that Scottsdale Proposition 490, which authorized a special-purpose 0.15% sales and use tax for thirty years effective July 1, 2025, was not a referendum subject to Arizona's constitutional provision that requires a sixty percent supermajority to approve taxes via Arizona's constitutional referendum process. Rather, the court determined that Scottsdale's city council submitted Proposition 490 for voter approval under statutory authority, which did not implicate Arizona's constitutional restrictions on referenda. |