Owens v. County of Los Angeles

Opinion

KITCHING, J.

INTRODUCTION

In this opinion we adjudicate two appeals challenging a utility user tax (UUT) enacted pursuant to a measure approved by the voters. Appellants contend the UUT is unlawful because it violated the voters’ due process and free speech rights and because the tax was imposed in violation of Proposition 218 and the Elections Code. We publish this case to address these important substantive legal issues and to provide an example of when the doctrine of judicial estoppel should apply.

The present appeals arise from two separate superior court class actions against…