RIVERA v. CITY OF FRESNO

Docket No. S.F. 22810.

6 Cal.3d 132 (1971)

490 P.2d 793

98 Cal. Rptr. 281

SOPHIE RIVERA et al., Plaintiffs and Appellants, v. CITY OF FRESNO et al., Defendants and Respondents.

Supreme Court of California. In Bank.

November 29, 1971.


Attorney(s) appearing for the Case

COUNSEL

J.W. Hedrick, Jr., Loeb & Loeb, Frank M. Keesling, Albert F. Smith, John S. Warren and Terry D. Oehler for Plaintiffs and Appellants.

Joseph W. Cotchett, Hafif & Shernoff, Stephen L. Odgers, Herbert Hafif, P.M. Barceloux, Burton J. Goldstein, Albert E. Levy, Ralph Golub, Goldstein, Barceloux & Goldstein and M. Reed Hunter as Amici Curiae on behalf of Plaintiffs and Appellants.

Spencer Thomas, Jr., City Attorney, A. Grant Macomber, Senior Deputy City Attorney, Sturgis, Den-Dulk, Douglass & Anderson and Robert T. Anderson for Defendants and Respondents.

Roger Arnebergh, City Attorney (Los Angeles), James A. Doherty and Thomas C. Bonaventura, Assistant City Attorneys, as Amici Curiae on behalf of Defendants and Respondents.


OPINION

BURKE, J.

Plaintiffs, who are utility users in defendant City of Fresno, appeal from a judgment sustaining the validity of a utility users' tax levied by the city. We are informed that a similar tax has been imposed by some 40 or more cities in this state. As will appear, we have concluded that plaintiffs err in their contention that the city lacked authority to impose the tax. The...

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