[Download] "Howard Jarvis Taxpayers Association V. City Of La Habra" by California Supreme Court * Book PDF Kindle ePub Free
eBook details
- Title: Howard Jarvis Taxpayers Association V. City Of La Habra
- Author : California Supreme Court
- Release Date : January 04, 2001
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 89 KB
Description
In an action against a city for allegedly imposing and collecting a general tax on its residents without the voter approval mandated by Proposition 62 (Gov. Code, §§ 53720-53730), when does the statute of limitations begin to run? Defendant, the City of La Habra (the City), contends the statute started to run on the date the City enacted its ordinance authorizing the tax. Plaintiffs, three taxpayer advocacy groups and three La Habra taxpayers, argue the statute began to run when this court, in Santa Clara County Local Transportation Authority v. Guardino (1995) 11 Cal.4th 220 (Guardino), declared Proposition 62 to be constitutional. In the alternative, plaintiffs argue the limitations period starts to run anew each month when the tax is collected. The lower courts agreed with the City and held untimely plaintiffs' action to establish the tax's invalidity and prevent its continued collection, which action was filed more than three years after the ordinance's enactment.