Alameda County Taxpayers' Assn. v. County of Alameda

BACKGROUND

In July 2020, the County’s board of supervisors voted to submit to the electorate a measure to impose a half-cent sales tax for ten years (Measure W). In the November 2020 election, County voters approved Measure W by a simple majority. In December 2020, the Association filed the underlying action alleging Measure W was invalid under multiple theories. The lawsuit also included two claims involving the November 2020 election but not challenging Measure W’s validity. 1 In 2021 and 2022, the trial court sustained the County’s demurrers without leave to amend as to all of the Association’s claims challenging the validity of Measure W. In 2023, the trial court issued judgment as to these claims. This appeal followed. 2

DISCUSSION

I. The County’s Motion to Dismiss

The County filed a motion to dismiss the Association’s appeal as untimely. The parties agree that the governing statute requires a notice of appeal to be filed, as relevant here, “within 30 days after the notice of entry of the judgment.” (Code Civ. Proc., § 870, subd. (b).) 3 The Association’s notice of appeal was filed within 30 days after the notice of entry of the 2023 judgment.

1 These claims were…