HomeMy WebLinkAboutAgenda Report - August 18, 1999 E-15lah
CITY OF LODI COUNCIL COMMUNICATION
AGENDA TITLE: Request that City Join Amicus Brief in the case of Griffith v.
Santa Cruz, Court of Appeal, 6th District.
MEETING DATE: August 18, 1999
PREPARED BY: City Attorney
RECOMMENDATION: The city join the amicus brief in the case of Griffith v. Santa
CLOL.
BACKGROUND: Amicus briefs are filed in various actions which involve matters of
wide ranging concern to provide information and additional
argument to the court in order to assist the court in understanding
all of the issues and arrive at a conclusion.
This case involves a challenge to the utility users and admissions taxes of three cities and a county based
upon Proposition 62. The major issues in the case relate to the retroactivity of the Guardino decision
(requiring voter approval of general taxes), the statute of limitations for challenges to taxes which allegedly
violate Proposition 62 and the applicability of Proposition 62 to charter cities.
This case is important to the city because it represents an effort on the part of the defendant cities and
county to defend the principles that: 1) court opinions should not be applied retroactively if such an
application would require cities to refund taxes that were lawful when enacted; and 2) the statutes of
limitations for challenges to taxes should nun from the time the tax is enacted, not from the time a court
opinion calls it into question or each time the tax is collected. Due to the importance of the issues stated
above, the Howard Jarvis Taxpayers Association has already filed an amicus brief in this case.
FUNDING: Not applicable.
Respectfully submitted,
Ran all A. ays, City Aemey
APPROVED:
H. D on Flynn — Clity Manager