Neecke v. City of Mill Valley

Opinion

HAERLE, J.

I. Introduction

This appeal arises from a tax refund action brought by Joel Neecke (Neecke) against the City of Mill Valley (City) and other defendants. Neecke, on behalf of himself and others similarly situated, challenged the City’s “municipal services tax,” which was levied on real property owners beginning in fiscal year 1985-1986 and continuing, on the ground that it violated state constitutional provisions adopted by the voters as part of Proposition 13.

The trial court held that the tax (1) in its forms prior to its 1989 amendments, violated section 1 of article XIII of…