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NEECKE v. CITY OF MILL VALLEY

Docket No. A065966.

39 Cal.App.4th 946 (1995)

46 Cal. Rptr.2d 266

JOEL NEECKE, Plaintiff and Appellant, v. CITY OF MILL VALLEY et al., Defendants and Appellants.

Court of Appeals of California, First District, Division Two.

October 25, 1995.

Attorney(s) appearing for the Case

COUNSEL

Brekhus, Williams, Wester & Hall, Peter B. Brekhus and Linda J. Phillipps for Plaintiff and Appellant.

Jonathan M. Coupal and Trevor A. Grimm as Amici Curiae on behalf of Plaintiff and Appellant.

Thomas G. Hendricks, County Counsel, Allen A. Haim, Chief Deputy County Counsel, Meyers, Nave, Riback, Silver & Wilson, Andrea J. Saltzman, McDonough, Holland & Allen and Craig Labadie for Defendants and Appellants.

Howard, Rice, Nemerovski, Canady, Falk & Rabkin and Steven L. Mayer as Amici Curiae on behalf of Defendants and Appellants.

OPINION

HAERLE, J. —

I. INTRODUCTION

This appeal arises from a tax refund action brought by Joel Neecke (Neecke) against the City of Mill Valley (City) and other defendants.1 Neecke, on behalf of himself and others similarly situated, challenged the City's "municipal services tax," which was levied on real property owners beginning in fiscal...

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