CITIZENS FOR FAIR REU RATES v. CITY OF REDDING

No. S224779.

6 Cal.5th 1 (2018)

CITIZENS FOR FAIR REU RATES et al., Plaintiffs and Appellants, v. CITY OF REDDING et al., Defendants and Respondents.

Supreme Court of California.

August 27, 2018.


Attorney(s) appearing for the Case

McNeill Law Offices and Walter P. McNeill for Plaintiffs and Appellants.

Arthur Jarvis Cohen and Harry Zavos for Glendale Coalition for Better Government as Amicus Curiae on behalf of Plaintiffs and Appellants.

Trevor A. Grimm , Jonathan M. Coupal , Timothy A. Bittle and J. Ryan Cogdill for Howard Jarvis Taxpayers Association as Amicus Curiae on behalf of Plaintiffs and Appellants.

Meriem L. Hubbard and Ralph W. Kasarda for Pacific Legal Foundation as Amicus Curiae on behalf of Plaintiffs and Appellants.

Nielsen Merksamer Parrinello Gross & Leoni, Steven A. Merksamer , Eric J. Miethke and Kurt R. Oneto for California Taxpayers Association as Amicus Curiae on behalf of Plaintiffs and Appellants.

Colantuono & Levin, Colantuono, Highsmith & Whatley, Michael G. Colantuono , Amy C. Sparrow , Michael R. Cobden , Jon R. di Cristina and Megan S. Knize for Defendants and Respondents.

Braun Blaising McLaughlin & Smith, C. Anthony Braun , Justin C. Wynne and Daniel E. Griffiths for California Municipal Utilities Association as Amicus Curiae on behalf of Defendants and Respondents.

Jarvis, Fay, Doporto & Gibson, Benjamin P. Fay and Rick W. Jarvis for League of California Cities and California State Association of Counties as Amici Curiae on behalf of Defendants and Respondents.


OPINION

Article XIII C of the California Constitution1 prohibits local governments from imposing, increasing, or extending any tax without voter approval. Excepted from the definition of tax is any charge imposed for a service or product that does not exceed the reasonable costs of providing...

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