Lutfi Kharuf

Associate

Tel: (619) 525-1302

Location(s)

At a Glance

Lutfi works with clients on compliance with propositions 218 and 26, rate setting and issuing bonds.
 
He has experience in advising clients on complex tax, securities and constitutional issues arising out of public finance transactions.
 
Lutfi received his master’s of law degree in finance from the Institute for Law and Finance in Frankfurt, Germany.
 

Lutfi Kharuf is an associate in the Special Districts and Public Finance practice groups of Best Best & Krieger LLP. Lutfi works with clients on compliance with Proposition 218 and 26, rate setting and issuing bonds. Lutfi is based in BB&K’s Los Angeles office.

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 in advising clients on complex tax, securities and constitutional issues arising out of public finance transactions. Additionally, Lutfi advised public agency clients on issues relating to Proposition 218 and 26 in the context of protests and threatened and ongoing litigation. 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 sits 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 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

 

  • Municipal Finance for the City Attorneys’ Department of the League of California Cities, 2019-2020
  • GO Campaign, Leadership Council, vice chair

 

Uniform Application of Parcel Tax Does Not Require Uniform Effect on Taxpayers
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

Statutory Authority to Adopt Fees Negates Any Potential State Mandate Funding
Legal Alerts Oct 4, 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

Transfer of Electric Utility Revenues to City’s General Fund is not a Tax Under Proposition 26
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

General Tax Measure with Related Advisory Measure on Same Ballot Does Not Turn It Into a Special Tax
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

Ballot Initiative Withdrawn, Leaving Intact Local Authority to Impose Taxes, Fees and Charges
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

City’s Electric Utility Fund Transfer to General Fund Upheld by Court
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

Taxes By Voter Initiative Not Restricted By Article XIII C of the California Constitution
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

Surcharge on Utility Users Imposed Under a Franchise Agreement is Not a Tax
Legal Alerts Jul 5, 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

No Mandatory Exhaustion of Administrative Remedies for Proposition 218 Challenge
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

Non-Property Owners in Cities and Counties May Now Sue for Wasteful Government Spending
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

U.S. Supreme Court Declines to Review a Legal Challenge to Mello-Roos Special Taxes
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

School Districts not Exempt from Paying Assessments to Fund Flood Control Services
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

Transient Occupancy (Hotel) Taxes May be Limited by Ruling
Legal Alerts Dec 14, 2016

Transient Occupancy (Hotel) Taxes May be Limited by Ruling

Online Booking Rates Addressed by California Supreme Court

New Laws of 2017 Series Part I: Parcel Taxes and Property Related Fees
Authored Articles & Publications Nov 8, 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

Financing Increased Demand On Pre-Existing Services Constitutes “Additional Services”
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

 

Event May 21-22, 2019

Special District Revenue Trials and Trends

California Special Districts Association

BB&K Attorneys Serving on LCC City Attorneys Committees
Press Releases Mar 21, 2019

BB&K Attorneys Serving on LCC City Attorneys Committees

Including Cannabis Regulation, Legal Advocacy and Municipal Finance

Event Nov 27-30, 2018

ACWA 2018 Fall Conference & Exhibition

Association of California Water Agencies

Event Sep 24-27, 2018

CSDA 2018 Annual Conference

California Special Districts Association

Event Jul 26-27, 2018

Sustainable Groundwater Planning in California

Law Seminars International

Event May 30, 2018

Proposition 26, Proposition 218 and Rate Setting (Orange County)

California Special Districts Association

Event Mar 13, 2018

Proposition 26, Proposition 218 and Rate Setting (Isla Vista)

California Special Districts Association

Event Feb 5-6, 2018

Sustainable Groundwater Planning in California

Law Seminars International

Event Sep 26-27, 2017

Growth: The Leadership Conference for Special Districts

2017 CSDA Annual Conference

Event Mar 15, 2017

Proposition 26, Proposition 218 and Rate Setting (Oakland)

California Special Districts Association

Presentations

  • "Rate Setting Under Propositions 218 and 26," California Special Districts Association Training Workshops, March 20, 2019 and July 25, 2019
  • "SB998 (Dodd) Water Service Shut-offs– What Now?," ACWA 2018 Fall Conference & Exhibition, Association of California Water Agencies, Nov. 29, 2018
  • “Smooth Sailing: Navigating Audits from the State and Federal Government,” California Special Districts Association, Sept. 22, 2015