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HOWARD JARVIS TAXPAYERS v. LA HABRA

No. S082591.

107 Cal.Rptr.2d 369 (2001)

25 Cal.4th 809

23 P.3d 601

HOWARD JARVIS TAXPAYERS ASSOCIATION et al., Plaintiffs and Appellants, v. CITY OF LA HABRA et al., Defendants and Respondents.

Supreme Court of California.

As Modified on Denial of Rehearing July 18, 2001.

Attorney(s) appearing for the Case

Trevor A. Grimm, Los Angeles, Jonathan M. Coupal, Sacramento, and Timothy A. Bittle, for Plaintiffs and Appellants.

Harold W. Griffith III, for California Taxpayer and California Voter as Amici Curiae on behalf of Plaintiffs and Appellants.

Law Office of Richard D. Jones, Brea, Jones & Mayer, Richard D. Jones, Kimberly Hall Barlow, Fullerton, and Krista MacNevin Jee, for Defendant and Respondent City of La Habra.

Laurence M. Watson, County Counsel, Santa Ana, and Jim Persinger, Deputy County Counsel, for Defendant and Respondent County of Orange.

Markman, Arczynski, Hanson, Curley & Slough, James L. Markman, Brea, and Boyd L. Hill, Irvine, for 110 California Cities and the California State Association of Counties as Amici Curiae on behalf of Defendants and Respondents.

Richards, Watson & Gershon, James L. Markman, Brea, and Michael G. Colantuono, Los Angeles, for 82 California Cities and the California State Association of Counties as Amici Curiae on behalf of Defendants and Respondents.

WERDEGAR, J.

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...

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