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HOWARD JARVIS TAXPAYERS ASSN. v. CITY OF ROSEVILLE

No. C039942.

132 Cal.Rptr.2d 1 (2003)

106 Cal.App.4th 1178

HOWARD JARVIS TAXPAYERS ASSOCIATION et al., Plaintiffs and Respondents, v. CITY OF ROSEVILLE, Defendant and Appellant.

Court of Appeals of California, Third District.

February 10, 2003.

Attorney(s) appearing for the Case

Eisen & Johnston Law Corporation, Jay-Allen Eisen, Marian M. Johnston, Sacramento, Frederic L. Snowden; Law Office of Dennis W. De Cuir, Dennis W. De Cuir and F. Ronald Laupheimer; Mark J. Doane and Richard G. Glenn, City Attorneys, for Defendant and Appellant.

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

SCOTLAND, P.J.

At the November 7, 2000 General Election, a majority of the voters of the City of Roseville (the City) voted to approve two conflicting tax measures. Measure Q proposed to ratify the City's utility user's tax and to restrict use of its revenues to certain specified purposes. Measure S proposed to repeal the City's utility user's tax.

In an action for declaratory relief brought by plaintiffs Howard Jarvis Taxpayers Association and Phil Ozenick...

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