Howard Jarvis Taxpayers Assn. v. City of Roseville

Opinion

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, the trial court determined that Measure Q proposed a special tax requiring approval by two-thirds of the voters and that, because…