Neilson

FACTS AND PROCEDURAL HISTORY

Special Tax Approved by the Voters The facts are not in dispute. On November 22, 2011, the City Council of California City passed a resolution calling for a municipal election on March 6, 2012, to consider whether to approve a special tax referred to as Measure A. The question to go before the voters was this: “Shall a city-wide special tax of up to $150.00 per lot or parcel be approved for each of six (6) fiscal years beginning July 1, 2012, for (1) police operations, training and supplies, personnel, equipment, law enforcement, dispatch, code enforcement, animal control, and facilities, and (2) fire prevention and suppression operations, training and supplies, firefighter and paramedic personnel, equipment and facilities?” At the March 6, 2012 election, more than two-thirds of the California City voters who participated in the election—specifically, 68.33 percent—approved the special tax.

2. Proceedings in the Trial Court Plaintiff, a nonresident who owns real property in California City, brought suit to challenge the validity of the special tax. The operative pleading, the first amended complaint, was filed on July 20, 2012. In the first amended…