▁ 2 0 1 1 . ▁The ▁measure ▁as ▁proposed ▁would ▁tax ▁parc els ▁at ▁a ▁nom inal ▁rate ▁of ▁ 3 2 ▁c ents ▁per ▁building ▁square ▁foot , ▁with ▁a ▁maximum ▁tax ▁of ▁$ 7 , 9 9 9 / year . ▁Par c els ▁with ▁no ▁building ▁improvements ▁would ▁pay ▁a ▁minimum ▁$ 2 9 9 / year . ▁The ▁measure ▁passed ▁with ▁a ▁ 6 8 % ▁appro val . ▁ ▁In ▁ 2 0 1 3 , ▁the ▁California ▁Supreme ▁Court ▁held ▁that ▁a ▁prior ▁lower ▁court ▁r uling ▁would ▁stand , ▁a ▁r uling ▁that ▁u ph eld ▁a ▁portion ▁of ▁the ▁Bor ik as ▁law suit ▁over ▁Me asure ▁H , ▁declaring ▁that ▁the ▁school ▁district ▁could ▁not ▁set ▁different ▁tax ▁rates ▁for ▁commercial ▁and ▁resident ial ▁property , ▁and ▁setting ▁the ▁stage ▁for ▁a ▁ref und ▁of ▁millions ▁of ▁dollars ▁of ▁commercial ▁property ▁tax es ▁collected ▁under ▁measure ▁H . ▁ ▁In ▁ 2 0 1 6 , ▁Me asure ▁B 1 ▁passed ▁with ▁ 7 4 % ▁of ▁Al amed a ▁vot ers ▁voting ▁yes . ▁Me asure ▁B 1 ▁was ▁an ▁extension ▁of ▁the ▁existing ▁Me asure ▁A ▁passed ▁in ▁ 2 0 1 1 . ▁In ▁January ▁ 2 0 1 7 , ▁a ▁law suit ▁was ▁file d ▁challeng ing ▁the ▁structure ▁of ▁the ▁par cel ▁tax . ▁In ▁April ▁ 2 0 1 8 , ▁the ▁Al amed a ▁County ▁Super ior ▁Court ▁entered ▁a ▁judgment ▁u ph old ing