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CITIZENS ASSN. OF SUNSET BEACH v. ORANGE COUNTY LOCAL AGENCY FORMATION COM.

No. G045878.

209 Cal.App.4th 1182 (2012)

147 Cal. Rptr. 3d 696

CITIZENS ASSOCIATION OF SUNSET BEACH, Plaintiff and Appellant, v. ORANGE COUNTY LOCAL AGENCY FORMATION COMMISSION et al., Defendants and Respondents.

Court of Appeals of California, Fourth District, Division Three.

October 5, 2012.

Attorney(s) appearing for the Case

Howard Jarvis Taxpayers Foundation, Trevor A. Grimm , Jonathan M. Coupal and Timothy A. Bittle for Plaintiff and Appellant.

Best Best & Krieger, Scott C. Smith and Daniel S. Roberts for Defendant and Respondent Orange County Local Agency Formation Commission.

Colantuono & Levin, Michael G. Colantuono , Holly O. Whatley and Michael R. Cobden for Defendant and Respondent City of Huntington Beach.

Jarvis, Fay, Doporto & Gibson, Rick W. Jarvis and Benjamin P. Fay for League of California Cities and California State Association of Counties as Amici Curiae on behalf of Defendant and Respondent City of Huntington Beach.

OPINION

BEDSWORTH, J. —

I. INTRODUCTION

Taxpayers living in Huntington Beach have been paying two taxes which taxpayers in next-door Sunset Beach haven't. First, Huntington Beach taxpayers have been paying a utility tax of 5 percent. Second, they have been paying a "retirement property tax" of about $15 per each $100,000 of assessed valuation, on top of Proposition 13...

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